SBRACCA Paper SBR September 2020 Exam was.. Instant Poll and comments

it was computer based??

I had that one in question, revalued with 12month measurement period, it should have been adjusted to accounts and depreciated over remaining useful life. I also mentioned that “lack of information for the remaining life, I would use 20years as previously and adjusted back to accounts)

I think me and you had same paper, I did not see cash flow question at all. No revenue neither.

I prefer paper too, I kept mis typing and correcting my wording. Sometimes I lost in the middle and difficult to trace back to change my wording.

NCI is given in the question, use the retained earnings to adjust NCI for disposal calculation.

I had same with 15%left, changed from consolidated accounting to IFRS 9. From control obtained to control lost, remove goodwill and NCI from accounts and treat 15% by applying IFRS 9.

Bargain purchase will go to profit and loss.

Held for sale, I think most of the the conditions are met, I did originally define it as held for sale, however there is no information about the sales price which is reasonable to fair value in the market, without the sales price, how to locate a buyer?

profit not expense in P&L.

OMG such a lot of information to go through ..level of hardness ok but time pressure made me just basically run through Except EBP question.

I had the same paper. There where 2 SBR papers. My friend said that she had a cashflow in Q1 but i did not have that