Interactive BPP books for June 2026 exams, recommended by OpenTuition.
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Okay, thank you!!
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?
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
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?
Thank you for your reply, Mr. Stephen!
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!
Its Labrador PLC
