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Anyone coming across this thread please see here-
https://opentuition.com/topic/selling-sbr-books-25-26-material-2/
A twenty percent discount is available for BPP books on this site-
BPP have a study text, practice and exam kit and passcards for the above subject.
Satnamkaur25, please see the following link-
Kim Smith, the tutor on this forum may be able to provide you more details.
The auditor report is addressed to the members (shareholders) of a company.
Correction to the above statement. The board of directors often appoint the auditor and this is confirmed by a vote of the shareholders at a general meeting of the company.
Internal auditors report to the Audit committee. This is to ensure their independence. External auditors are generally appointed by the shareholders of the company.
There are likely to be fewer resources readily available for the above versions.
NELLAC, welcome to the Opentuition forums. In addition to Mike’s comments above, the following variants of ACCA law are available-
Botswanan, Cypriot, Irish, Lesothan, Maltese, Malaysian, Russian,Singaporean, Vietnamese, South African and Zimbabwean as well as English and global versions.To the third question- these are costs brought about by ending a project or service. An airline cancelling flights may have to provide alternative transport and/or hotel rooms to impacted passengers.
For the second question- Decommissioning factories is a fixed cost per asset because it represents a one-time expense to retire a specific facility. If multiple factories are being decommissioned it is variable with respect to the number of assets but not to the number of units.
For the first question the answer is yes. It’s because no Labour, material or other direct expenses are being incurred as no units are being produced.
Also consider posting on the following forum-
https://opentuition.com/forum/acca-forums/general-acca-forums/
I would firstly suggest checking your spam or junk folder. Then go to the myACCA portal and check your exam status. If your booking was successful, you should see your exam listed under your upcoming exams. Also recontact the exam venue directly by email or phone. If you don’t receive a reply contact ACCA directly. Hope this helps.
I would firstly suggest checking your spam or junk folder. Then go to the myACCA portal and check your exam status. If your booking was successful, you should see your exam listed under your upcoming exams. Also recontact the exam venue directly by email or phone. If you don’t receive a reply contact ACCA directly. Hope this helps.
Interest payable from the LATER of date tax actually paid and normal due date. In the above 1st October 2025 is later than 31st July 2025 and so this date is the date (1st October) the interst is calculated from.
Also from syllabus pdf
“An additional topic has been
added to the excluded
topics.”-“An additional topic has been added in
relation to inheritance tax:
? Single grossing up where a
specific gift is left to a
chargeable beneficiary with
the balance of the estate
being left to an exempt
beneficiary.”From syllabus pdf (UK)
“Excluded topics have been
amended relating to
research and development
expenditure.”“-Changes to the excluded topics for
research and development to reflect
the merging of the R&D schemes
from 1 April 2024 as follows:Removed:
– Restrictions on the repayment
of losses incurred by small
and medium sized enterprises
(SMEs) arising from research
and development
expenditure.
– Reliefs available to large
companies arising from
research and development
expenditure.Added in:
? Companies which are
considered ‘intensive’ for
research and development
purposes.
? The availability of enhanced
research and development
intensive support (ERIS) for
companies which have
income arising from
research and development
expenditure.”Welcome to the Opentuition forums. There have been no major changes to the syllabus.
