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Passed on 1st attempt with 58%. I have only self studied for every of my exams using Kaplan study book and exam kit. I passed each on the first attempt, so I strongly recommend these books. AAA was my last one, thank God. Looking forward to have my life back.
Passed with 60%. I always use Kaplan study text + exam kit for every exam. So far I passed each time on first try. I never got a lot of marks, always between 50% – 68%, even though I prepare properly. Not sure why this is. AFM in March 20 was fair. I expected much worse tbh. I have last one AAA left to do in September.
Also in Q3b where they have asked why it should be accounted as Liability instead of NCI, I think that this is because when you are in Joint Ventures, you are liable for this together with the other company and therefore you will recognise the investment using equity method, but you will also recognise liability- something like provision for if the other company suddenly stopped their business and you become liable for everything. This was also explained in Kaplan book somewhere. I wish I remembered where :-/
As from what I remember from studying, it should be accounted as Liability as the entity that made this game had obligation to provide the services and game to the other entity for 1 contracted year. There was no obligation to pay money as it was non refundable, but there was the obligation to provide the game and this comply with the definition of Liability. I am sure I saw it somewhere in the Kaplan books.