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The exam is started to be more like a one side check, it is not checking your broad knowledge of apm
2 budget related questions in one exam , fully overloaded excel, Building block model- It was already checked in September 2023.
I read Bonus scheme exhibit maybe 5 times and did not get a point of this % increases and what author was trying to say
There is already no questions for report evaluation which was at least one big standard task which I really miss and on basis of which all the learning materials are builtWow the exam was very very refreshing as always 🙂
First question unrealized tax losses ?
The rest for consolidation quite straight forward
The ethics was weird, can’t generate too much from different issues, the scenario was quite repetitive
Government grand , I think I stepped on it quite long , I showed 40,000 tones as a deferred asset and calculated its FV based on price given on 1 Jan, not sure amount it at all but I sounded reasonably for me on that moment
It was something about the option and less back just skipped it, not my cup of tea 🙂
Revenue recognition quite straight forward
Justify why the transaction is not a lease and not intangible asset, pretty good
Question about APM what a mess! Very very general question and speaking about everything and nothingQuestion related to going concern and forecast was overloaded with data and numbers. Was my last question, too time pressured one.
First question was about business risks and Romm, not bad, too many risks but needed to concentrated on significant ones
Quality and other prof issued, not bad in general.Well, the first 50 marks question was about divisional performance evaluation based on roi&ri which reminded me SBL a bit, while I assumed that it will be something about performance report or system evaluation, took me lost of time to digest and start to write.
Management information – 12 mark , left unattempted.
Last question with Eva was nice but didn’t have enough time to finish it all.
Second question with Lynch piramide, was quite expected, noticed that this model becoming widely used in the apm exams
