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I got a strange number as well.. calculate based on share price 3.8 for NCI at FV as well
1st question
:sold associate and purchased sub
And backward calculation for cash consideration from goodwill
Calculate balance figure for ppe intangible financial asset equity and associate..
Db – mislead the user as this would add it back so showing cash is in entity …
Dont know what i done..
2nd
Revenue recognised over period /discount should be applied + unwind (but i use 8.5 and thinking now 9.5 should be used..)
And captialised under borrowing cost
Self interest professional competence …etc for ethic
3rd
Intangible : No active market difficult to identify..seperately…
acquistion of ??- should be separately account from goodwill…
Clara not indefinite life other indefinte..
Not held for sale as difficult to find active buyer even if it met requirement.. not highly probable maybe…dont know why i wrote this…
Dont know internet something..
4th
Sme is okay to compare full ifrs
No idea about information
No idea about calculation for db
Increase liabiliy due to salary and logevity risk and entity should bear.. even if it does not have sufficient asset in the plan
..”……
I will prepare next exam for SBR…….
hate defined benefit… hope i just got 50%…