Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
A) ok get it, should be cumulative. Thanks!
B) however for ded 2007 past ur q, op lease which was not capitalized was not added in nopat.
Back to the discussion on non cash expenses, noted that for June 2011 question 1, non cash exp was not adjusted in the calculation of cost of capital too! Tried reading the question to see if I missed out anything but don’t seem to find any. I’m still confused whether this should b adjusted in COC.
Thanks!
hi, i have also questions on EVA (dec 07)
A) goodwill written off against reserves on acquisition in prior to 2006 amounting to $45 and amortization of goodwill of $5 for 2006 and 2007.
for year 2006 agree that $45 should be added back, amortization zero. However for year 2007, shouldn’t the adjustment just be for the amortization of $5? As the $45 should be written off just once in 2006? Sorry I’m a bit confused.
B) non capitalized else should be adjusted in COC. However based on the technical article, it is mentioned that lease payments are to be added back, this refers to the amortization, yes?
many thanks.
does this also apply to expenses like depreciation, amortisation of R&D etc incurred during the year? thanks.
41 third attempt. Frustrated with myself. Not sure if I should attempt again or switch.
I even considered going for admin review. Is it worth it?
i got lots more to go!!!! freaking out
Hi Mike,
unrecognised actuarial gain is a liability, hence we add them in the SOFP Liability?
