• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Kristin.Pearson

Profile picture of Kristin.Pearson
Active 5 years ago
  • Topics: 0
  • Replies: 1
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 1 post (of 1 total)
  • Author
    Posts
  • June 13, 2021 at 6:24 pm #625187
    AvatarKristin.Pearson
    Member
    • Topics: 0
    • Replies: 1
    • ☆

    first question – consolidation, I was completely thrown off by the deferred tax element in the calculation of the fair value of net asset . I’m not sure but I calculated the net assets as the carrying value of $30m plus the deferred tax liability (since I thought it should be reversed and so oci would increase thereby increasing net assets/equity and then i deducted the $2.14m and the additional loss of $0.5m to get the net assets, i wonder if anyone has calculated the same way. the acquistion of the property valued at fair value as per the investment property standard and it being an operating lease was kind of confusing as well for me, came back to it after completing the rest of the paper. everything else for me was fine I guess. hope to clear it this time.

  • Author
    Posts
Viewing 1 post (of 1 total)

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Mellytac on Sales Mix Variance – Variance analysis – ACCA Performance Management (PM)
  • newspring.kr on Group SFP – Example (PUPs) – ACCA Financial Reporting (FR)
  • mrjonbain on Conceptual Framework – ACCA SBR lecture
  • MUNIRAKHOWAJA on Conceptual Framework – ACCA SBR lecture
  • mrjonbain on Sources of data – ACCA Management Accounting (MA)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in