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To all those who want to know what link theory is.
This is not going to help you to pass your exam. This is I believe helpful when you are awaiting your final exam results. There is a website called e-business and if you are able to log in a couple of days before your final results, it means you have passed, as apparently only affiliates and acca members are able to login. Also there is a box that allows you to be ticked stating you do want to be on the published list of new affiliates (or something like that) if the box is greyed out, it is another sign that you have failed. The link itself doesn’t tell you whether you passes or not
I have only found out about the whole theory around 1 hour before my final results and I can say it works. However some people said it hasn’t work so I really don’t know .
I am sorry the link theory wasnt what people who failed their exam thought it was… Heads up and do it again and again and you will pass 🙂
Best of luck guys!
Passed with 56% and affiliate now! I cannot believe my ACCA has came to the end. Remember the link theory works! It really does. 🙂 Best of luck everyone
@mon1982 said:
I meant 47% is very low pass rate considering they are always more generous with first sittings. Pass rates for P1 and P3 were usually above 50%. What worries me mostly is that the past rate for next sitting will be way lower than 47%. They might try to make the SBR and SBL as difficult as the options. This will cause even more resits which will provide higher turnover!Actually the pass rate was 45% so that’s even worse.
@nayazrojid1 said:
Hello, was the SBL exams paper based or computer based?It is a paper based exam.
@frry06 said:
When you say bad, do you mean that you think the pass rate should be lower?It is in line with the previous P1 and P3 exams.
I meant 47% is very low pass rate considering they are always more generous with first sittings. Pass rates for P1 and P3 were usually above 50%. What worries me mostly is that the past rate for next sitting will be way lower than 47%. They might try to make the SBR and SBL as difficult as the options. This will cause even more resits which will provide higher turnover!
@frry06 said:
47% pass rate for this exam. Quite goodI think it is actually bad for the first sitting….it looks like next sitting they will be aiming for the pass rate to be around as same as options. Same with SBR.
@sophierayner said:
It was my last exam and I passed with 86%!!! Over the moon to be ending on such a high! Congrats to everyone else who passed and those who didn’t, don’t give up!!Congratulations on the high pass. Can you please advise what learning provider did you use?
Failed with 42. I cannot believe it. It was my last exam to pass. Heart broken. Congrats everyone who passed.
@mon1982 said:
@tomrichardson92 I am pretty much same. Q1 and Q3 seemed to be manageable. The rest was absolutely painful.@tomrichardson92 I am pretty much same. Q1 and Q3 seemed to be manageable. The rest was absolutely painful.
@patbvk21 I have applied SAF – suitability, acceptability and feasibility.
Very upset about the exam paper. What were the specimen papers about? This kick in the guts deserves a medal. Q2 just didn’t make any sense and the last thing I would have thought about was to critisise the lack of information. My last paper and definitely fail. Passing all the P papers on first time and failing SBL making me seriously depressed!
I sat Irish version and passed. Julie Hawkins is the best I could not recommend her enough. She has put so much effort in. I cannot believe my options are done and dusted! Now moving onto the very last one SBL.
@noorumair said:
Hi, i m so happy for all of you, kindly give me some tips regarding prepration of p4 ,(what is a best approach to study for this paper??? )i have just passed p3 with 71 marks, first attempt ?thanks GOD. i want to pass p4 with an efficient approach. thanks alot in advance.</blockquoteThe key is to practise the pass questions, until you feel you cannot even look at them anymore and then practise all of them all over again. Always work with me. Best of luck
Passed just about. I got 50 not too bad for the first attempt and only one month of preparation. People dont give up miracles happen sure look at me!!
@samirrules said:
I use M&M proposition 2 formula as they had given you the regeared equity and you needed to find the ungeared cost of equity, ke^i using
Ke= ke^i + (1-T)(Ke^i-Kd)Vd/Ve and then discounted via that for the base case NPV.same here, I used the same formula
Q1 – I cannot remember the exact numbers I got, but the value created was definitely positive. Sure there was perpentuity when valuating Foroso (or whatever that was) and also perpentuity in combined companies.
Q 2 – I got a positive NPV and a positive APV. I got a balancing charge after depreciation of the machinery – was that in question 1 or 2?? I cannot remember anymore 🙁
I did Q4 – I did not even look at Q3. Q4 was not too bad, but the futures….my brain stopped working so I know I did not do well in this part. Multilateral netting was ok, also the advantages were quite easy. Money market hedge was easy enough.
Overall fair questions, but not enough time. I attempted about 90% of the paper, but the question is….were the answers correct enough to get me a pass?57% pass!!! First attempt. I could not be happier. I hope guys you all are as happy as me!!
my answer was that it should not be an operating segment but a joint venture 🙁 I thought that because it is an overseas entity. I am pretty sure I was wrong tho
I got deferred tax liability as carying amount was higher than the tax base. I also got DT liability on revaluation gain