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5 of them were finalists and 3 are not.
just ask my other friend with 32xxxxx reg no. her ERS is frozen at 14th July.
I strongly believe that the result is uploaded based on ACCA reg no.
What’s the first 2 no. of your acca no. @elia ?
I think the ERS is based on geographical region or ACCA student registration number. I have asked 8 of my friends to check their ERS, our registration number is around 27xxxxx – 30xxxxx. We all have the same ERS frozen at 13 july. Some of them were not finalist.
And we are all living in the same country, so I guess it must have been either the geographical region or student number.
Just my thought.
Just select a sample of finalists who are able to access the link and those who are dont.
Click in their username and ‘stalk’ all of the forum replies created by them, especially on the result date of Dec 14 session.
Some of them end up frustated, as they have the access to the link but end up failing the exam. So of them who did not have access to the link, however still manage to be an affiliate.
However guys, please read the replies at this forum, starting on page 21 onwards
https://opentuition.com/topic/dec-2014-session-results/page/21/
Some of them saying that they are unable to access the link, such as saiyon2005 and a few others, but end up passing the exam on result date.
They are also some people who are able to access the link, i wouldn’t mention his name, but you could read his replies in the forum section, but end up failing the exam on result date.
I believe that accessing the link has nothing to do with whether you’re an affiliate or not.
Previous finalists that are able to access the link and end up becoming an affiliate on the result date, it might have been a total coincident as they are also people who have access to the link but didn’t make it on the result day.
@Smith I’m a finalist and sat for P6 & P7 in June 2015.
I could access the link.
My ERS is frozen at 13th July 2015.
@Gabriel maybe you should change your password first and then access
guys, i couldn’t log in myACCA account. i never change the password and im pretty sure i type the correct password as i only have 1 password for everything. yesterday, i am still able to log in using the same password.
ya agree it was a finance lease, as the lease term is substantially of the economic life of the leisure centre comples and the company has option to repurchased the leisure centre complex at the end of lease term.
@Byron, i had going concern in mind too when I was reading the scenario 5. b) as the fine is $40mil and the PBT is only $22.5mil, but im not sure whether it is correct, since the lawyer states that the payment is only possible. so i changed my mind and write about adequacy of contingent liability disclosure in notes of FS.
Handwriting is another problem. towards the last 5 minutes, God knows what i’ve written…hoepfully the examiner could read my handwriting.
1. a) don’t know what to write, so i explained what is audit planning and audit strategy, and write about what need to be considered during planinng – so write about the ICS, nature of business, risks, materiality, laws and regulation.
1. b) Audit risks, i don’t expect to get marks for the forward contract and also short term investment, as i don’t even know the correct accounting treatment, then how to explain the risk? So my risks are capitalisation of licence, revenue recognition from online sales, amortisation of licence, retranslation of oversea sales, split between equity and premium, new audit client, opening balances, capitalisation of development cost of games, and the rest im not sure whether it is a correct classifying it as audit risks, so keep it for myself. lol.
1. c) i don’t even know whether i got the procedures right, but i tried my best using the word inspect, confirmation, written rep, disclosure checklist, enquire, ap, recalculate etc…
2. a)i) sale n leaseback, similar to one of the pyq J13. hopefully could answer this well.
2.a)ii) subsi treated as associate, i think no pyq on this, but it is manageable.2.b) ISA 250! straight away write that on the answer booklet to secure the 1/2 mark and generally discussing responsibility of management n auditor with regards to laws n regulation, lol. and also with some comment on objectivity n intimidation.
3. did not attempt question on professional scepticism cause i’m not sure about the forensic part.
4. From the article audit quality, the scenario is also similar to the one in the article, hopefully secure good marks here to pass the paper.
5.a) this question was a mess, i start reading this question 25 minutes before the exam ends, so everything was rushed, up to some point my handwriting goes up to 2 lines. construction contract ias 11, say company should recognise for 7 months, since the project start from july, and company year end is 31 january,
if not then AR modified, qualified. n basis for qualified.
5.b) provision. ias 37, n contingent liability, adequacy of disclosure, so if inadequate, qualified opinion.
5.c) material inconsistency, OM paragraph, but i did not write this in the answer booklet. I REALLY HATE IT when the invigilator always starts with you collecting the answer scripts, and i don’t have any extra time to write, meanwhile others are still writing securing that last bit of passing marks, in order to keep them from drowning, urgh, hopefully not answer this easy 6 marks wont reduce my chance to pass.
Q2 Q4 and Q5 was ok. Q1 im hoping for at least 18/35 inorder to pass the passing mark for this question(provided that other questions also secure half of the marks)
time to focus on P6 on friday. but taking some rest for today and start revising for p6 tomorrow.
A simple word integrated reporting came of in 5c. But it’s about material inconsistency actually. Personally Q1 was tough.
ya i checked my email everyday including the junk folder, but did not receive any then i check the dates for previous sitting, and the email is usually received a day after the last day of the exam, but this sitting i did not receive any,
i tweet about the circumstances to ACCA, perhaps i will send an email to ACCA about this matter. thx guys.
what about optional paper? p4 p5 p6 p7, what is the colour of the question paper.
Yes it helps alot. thx mike, and if i were to choose this insolvency area, p4 is more appropriate area right?
also some ashridge display in q1ai and also synergy manager.
q2a was ok, considering the weakness was clear.
i used harmon in q2b, but only saying that the call service should remain in-house, nothing about the technical support, contract service and the refunds. (it didn’t crossed my mind at all to break down the call service in this 3 process)
i hope still earning enough marks here, also did some calculations for q2b as the figure was given.
q4a, what is the strength and weaknesses of the primary activities? i only wrote about the strength/weakness based on the calculation given about the costs of the pet’s food.
i spend the entire time on q4a, leaving q4b unattempted at all.and q1b unattempted. which means losing 20 marks. still hoping for a pass on the 80marks which i attempted.
q1ai,ii, was very long.
road is cash cow, the other 2 is question mark.
for airport, use SAF to evaluate.Alright thx Mike. Just want to inform you that I passed P2 with 68 marks. Thx to u for your helo. ?? cheers
