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kristinaivanova

Profile picture of kristinaivanova
Active 6 months ago
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Viewing 5 posts - 1 through 5 (of 5 total)
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  • June 9, 2022 at 5:05 pm #658169
    4d419b1c6493f39ea748eec83e6b539584eddb5a5830b5924a078908d5a0388f 80kristinaivanova
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    The most difficult was the time allocation. I spent too much time on Q1. I’ve not practiced full exam environment at home. This might fail me.
    I didn’t miss knowledge, I missed the time. I had 1h for Q3 and Q4. I couldn’t even proper read the scenarios on these 2Q, trying to type as much as I can, didn’t do any calculations.
    Q1
    PPE foreign purchase before YE, at YE part paid
    PPE purchase and disposal, how to account in cash flow from investing activities
    Step acquisition 6% + 64%. Goodwill calculation. Contingent consideration and PPE revaluation after the acquisition
    Q2
    Gov grants, employee retention scheme, interest free loan if condition met. The condition was not met for any.
    Q3
    Lease of a floor 5y, then additional floor 3y, contract extention. I put this is rent rather than lease as short term. No info was provided to help identify lease financial or operating, only says lease
    Q4
    Revenue recognition about phone service. They had free minutes in the contract and used only 70%

    October 17, 2019 at 9:37 pm #549940
    4d419b1c6493f39ea748eec83e6b539584eddb5a5830b5924a078908d5a0388f 80kristinaivanova
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    Pass 52%. I spent time to study lectures and it was not working for me. Then I started to study passed exams from ACCA. I wrote down what are the substantive procedures, deficiencies, and audit risk as these are always the exam questions. I wrote all the time during the exam and I was confident that I will pass it, I expected more. It was my most difficult exam.

    April 17, 2017 at 1:57 pm #382123
    4d419b1c6493f39ea748eec83e6b539584eddb5a5830b5924a078908d5a0388f 80kristinaivanova
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    Failed with 44. More reading and practicing for the next try 🙂

    December 10, 2016 at 3:35 pm #363119
    4d419b1c6493f39ea748eec83e6b539584eddb5a5830b5924a078908d5a0388f 80kristinaivanova
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    It was easier than I expected, it was easy at all 🙂

    October 17, 2016 at 12:38 pm #344226
    4d419b1c6493f39ea748eec83e6b539584eddb5a5830b5924a078908d5a0388f 80kristinaivanova
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    78 only with OT lectures and kaplan revision kit

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