Interactive BPP books for September 2026 exams, recommended by OpenTuition.
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I said that the research and dev costs could not be capitalised since there is no expectation of future economic benefits since the safety trials are in the early stages.
Deferred tax had to be reversed since tax base and accounting treatment was the same (i.e. both allowed in the year of payment).
Does anyone remember what was the morning session question 2? The first part was Mr Admir and ethics, but what was the second part of question 2??
These are the questions that I recall. Which ones am I missing?
1) Consol – Impairment of Goodwill, Disposal of Sub to Associate, Research & Dev costs treatment & Deferred tax
2) Mr Admir Ethics and Professionalism.
3) Wind farms expected useful life, Wind farms additional disassembly and lower scrap value, Inventory to NRV,
4) Scooters, Trains, Taxis – Segment reporting
5) APM Adjusted Earnings, Operating Profit
6) Provision & contingent liability
7) Sale & Leaseback
8) Sustainability
