[sandisandi]

Section A. (a) Sale of disposal of share (80%) entirely which bought from 18 yrs ago. Asking to calculate p/l on disposal of shares. NA to acquisition date then to disposal date, goodwill to disposal date. Time consuming a lots. aii) The accounting treatment and presentation in SOPL.
b) Pension but i could not answer very well as parent sold the sub to another company after 6 months contribution, then the new net plan deficit was given. That question look similar with Mar ’25 pension question.
c) I think its about disclosure of IFRS 19 . ( I skipped that part)
d) preparation of correct SOPL

2) a) ethic, share option scheme linked with profit target. CA found out contract was not cancelled from and raise a question about the contract to FA, who did not finish to attend the IFRS training provided by the company. Integrity and professional competence.
b) IFRS 5, and other one I could not recall the question (b ii).

Section B
3) Lease and deferred tax affect on lease as local’s Jurisdiction not allow DTA or DTL.
Related party and disclosure of related party.

4) Matric targets calculation ( I skipped that part too)
Green house Gas Emission. The entity prepared sustainability report with scope 1 and scope 2 in previous year but did not prepare the GHG emission disclosure in current yr as the local authority request to change to use other method and the question is asking to discuss about the GHG disclosure and given scenarios.
MPM disclosure and discussion on the given scenario.

This exam was very challenging for me. I could not answer well. :(. Anyway I am hoping all the best.

[sandisandi]

Q1. Step Acquisition
(a) Correction of accounting treatment for investment in associate
(b) Additional 45% interest acquired ,
(c) SOFP

Q2. Share Based Payment
(a) (i) ESBP with service condition (ii) ESBP for PPE purchase (iii) Share received for selling goods.
(b) Ethics for share based payment scheme.

Q3. IAS 40 -Investment property , then reclassified to PPE
Accounting treatment for IAS 23, IAS 20 based on the given scenario.
Construction contract

Q4. IAS 37 provision
IFRS 18, MPM

I think question is normal but the problem is me. :). So, I am preparing for Jun 26 exam.
Good luck to all.

[sandisandi]

Thank you.

[sandisandi]

I plan to sit the ATX _UK on Mar 2023. I have BPP exam kit FA2021 (for exam June 22 to March 23). I have checked BPP order website, and it was mentioned that 2023 edition (FA2022) is suitable for October 22 to March 2024. Do I need to order again from BPP? or Can I still use the kit which I have?

[sandisandi]

Thank you for your answer. Now I know where I lose my marks. 🙂

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