[tranhoanganh1703]

Same to you, I sat for the final exam in Dec 2020 (AAA) and receive the email Take the next step

I do not know what it mean?

[tranhoanganh1703]

My exam is still paper-based.

[tranhoanganh1703]

Hi,

Can I write the following at the first page, for exam:

“The following abbreviations will be used during the tasks of the exam:
NRV: net realizable value
RoMM: risk of material misstatement
EL: engagement letter
…

Then I use the abbreviation during the exam without any full at each of task.

[tranhoanganh1703]

I think this is the way ACCA wants to save face.

[tranhoanganh1703]

It means that for all finalist that did not receive the email, they failed?

[tranhoanganh1703]

Congraz you have passed

[tranhoanganh1703]

How was your exam? Do you think you will pass?

[tranhoanganh1703]

Any situations like this occur before?

[tranhoanganh1703]

In June 2020 exam, the results were leaked before 2 days of official date and there is no change between 2 dates.

[tranhoanganh1703]

For all received the email, they actually passed. If not receive, maybe they failed.
I do not know why ACCA send the email before Monday???

[tranhoanganh1703]

Does anyone receive the Congratulation email from ACCA for becoming ACCA Affiliate? My friend got it, this is the last exam of her.

[tranhoanganh1703]

I see the amendment of IFRS 3.
Thank you

[tranhoanganh1703]

Thank you very much,

[tranhoanganh1703]

Hi all,

An other question on Example 1, chapter 19, if the exchange move in our flavour the we will throw away the option and covert at whatever the spot rate happen to be.
So in (a), we must use the spot rate of 1.5180, not 1.15190 as the answer.

[tranhoanganh1703]

Thank you very much,

Do you know the main strategy of successful candidates when taking part in this exam?

[tranhoanganh1703]

The question is “On 1 October 20X2, Paradigm acquired 75% of Strata’s equity shares by means of a share exchange of two new shares in Paradigm for every five acquired shares in Strata. In addition, Paradigm issued to the shareholders of Strata a $100 10% loan note for every 1,000 shares it acquired in Strata. Paradigm has not recorded any of the purchase consideration, although it does have other 10% loan notes already in issue.
And the working of RE not include the interest of loan note.
You can see detail in Mock exam 2, BPP Kit F7 2016-2017.

[tranhoanganh1703]

I mean, the loan note is a part of the acquisition consideration.
Detail “P issued to the shareholders of S a $100 10% loan note for every 1000 shares it acquired in S”

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