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20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
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Mary-May

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Viewing 7 posts - 1 through 7 (of 7 total)
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  • August 31, 2021 at 9:26 am #633627
    e01da53c7cb45df2e2e1e96d66adb902fcaa9d5b1291974954d00b199e6a745f 80Mary-May
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    Okay, thank you!!

    August 31, 2021 at 7:10 am #633586
    e01da53c7cb45df2e2e1e96d66adb902fcaa9d5b1291974954d00b199e6a745f 80Mary-May
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    I was using the original model answer, but i think it is the same as the BPP kit.

    Can you please explain why they are using the initial percentage of leavers in the BPP kit?

    August 30, 2021 at 8:05 am #633470
    e01da53c7cb45df2e2e1e96d66adb902fcaa9d5b1291974954d00b199e6a745f 80Mary-May
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    Sir,

    I understand that there is no b/f figure but the percentage of employees who are expected to leave during the year are expected to be 10% at the start of the year and 4% at the end of the year.

    In order to calculate the expense/equity, we use the year end estimate (my calculation in the previous post). However, they are using the start of the year estimate (100*10000*90%*20)

    I don’t understand why they have done that.

    Thank you

    August 19, 2021 at 8:20 am #632035
    e01da53c7cb45df2e2e1e96d66adb902fcaa9d5b1291974954d00b199e6a745f 80Mary-May
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    Also, why are they saying that the actuarial loss will be recognized in the P&L as compared to the normal treatment of being recognized in OCI?

    July 1, 2021 at 1:02 pm #626794
    e01da53c7cb45df2e2e1e96d66adb902fcaa9d5b1291974954d00b199e6a745f 80Mary-May
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    Thank you for your reply, Mr. Stephen!

    June 14, 2021 at 8:42 pm #625292
    e01da53c7cb45df2e2e1e96d66adb902fcaa9d5b1291974954d00b199e6a745f 80Mary-May
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    avbosip wrote:Hello Pawel

    Hello avbosip,

    Your second link is not working. If possible, can you please attach an updated link?
    I have the SBR 2020-2021 books too and I want to know how much has changed.

    Thanks a lot!

    June 9, 2021 at 3:52 am #624062
    e01da53c7cb45df2e2e1e96d66adb902fcaa9d5b1291974954d00b199e6a745f 80Mary-May
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    Its Labrador PLC

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