[lewilaptoper]

If i could list out my worst sbr topics and combine them into one exam, this was that exam

[lewilaptoper]

In question 28 – calculating the new value of an item within the CGU. Why are current assets not included when weighting out the 100 loss?

[lewilaptoper]

Regarding question 4 of the mock:

Judy is provided with accommodation by her employer, which the employer purchased 35 years ago at a cost of £74,500. The property has an annual value of £2,600, and had a market value of £245,000 when first made available to Judy 8 years ago. Judy pays £250 per month to her employer to live in the property.

Why is the additional charge not included, as the property was owned for over 6 years before being provided to the employee the cost of provision should be based off the market value not the purchase price?

Is this an error in the exam?

[lewilaptoper]

Why is Eight not included? if A owns 100% of C & C owns 51% of Eight, isn’t A’s effective interest over eight 51% and thus > than 50%?

[lewilaptoper]

Why is Eight not included? if A owns 100% of C & C owns 51% of Eight, isn’t A’s effective interest over eight 51% and thus > than 50%?

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