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I couldn’t get the calculation of Net realisable value and replacement cost in question which is kaplan text page. 662.
I do not have the Kaplan Study Text, and so I cannot help you.
If you are watching my free lectures then you do not really need the Study Text – the lectures are a complete free course for Paper FM and cover everything needed to be able to pass the exam well (including, obviously, business valuations).
The most important book is the Exam Kit/Revision Kit, because that contains lots of past exam questions (and other exam standard questions) for practice, and practice at exam-standard questions is vital to passing the exam.
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