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If I would be at your place I continue doing P6.. I dont know about cyp syllabus but done mine in 3rd attempt.. reason you have to find out where you went wrong and focus on those areas to improve. Like if getting marks in 40s your knowledge is good but implication is a problem ( how to write that gives you a mark).
Secondly P5 is not an easy either if you are good at P3, I scored 80 marks in P3 in Kaplan and was good in F5 too but did not able to clear P5 in 2nd attempt. .. keep in mind its a advance level and not only numeric but an application of real business working knowldge is key to pass this paper too. Dont think it will be easier than P6.
So work hard and work on weak areas and keep focused!And lastly , material on line is suffiecient to get through an exam.
Good Luck!I am sorry… I am not confident that I percieved it correctly ..can you explain following point differently please. ?
” because opening CE is not affected by the 500 cost in 2009. The 2009 cost has, however, to be added back to the 2010 CE because that (opening amount) would be 500 higher without the 2009 cost.”