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Disposal of Niche : Specimen Q1

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Disposal of Niche : Specimen Q1

  • This topic has 7 replies, 2 voices, and was last updated 5 years ago by P2-D2.
Viewing 8 posts - 1 through 8 (of 8 total)
  • Author
    Posts
  • May 30, 2019 at 9:57 am #517921
    nikaido
    Member
    • Topics: 41
    • Replies: 89
    • ☆☆

    Hi Chris, hope you are doing great

    At full disposal we follow the proforma of

    Sale + NCI + investment (currently held) against goodwill + net asset of sub

    in the question proportianate method was used , so we can ignore the NCI and and the full value of Niche

    but why was 40 investment already held was not considered ?

    June 4, 2019 at 7:09 pm #518893
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    I’m doing great, thanks. Hope you’re all ready for the exam this week and sorry for the delayed response.

    In this question we have disposed of the full 80% holding and so there is no investment that is still held. Be careful though as the 40 that you mention is the original purchase price and forms part of the calculation of the goodwill.

    Thanks

    Chris

    June 5, 2019 at 1:24 am #518993
    nikaido
    Member
    • Topics: 41
    • Replies: 89
    • ☆☆

    sorry my bad.

    thanks for making me realize the whole 80 % was sold hence no investment and i was like looking for investment

    SBR is a confident ripper, every scenario is complexly structured and new, demands deepest understanding of information presented before a pre set standard can be applied

    Standard cant be played around with hence all the focus of the examiner goes in making the question hard to figure out.

    Its my first time sitting at a professional level, though i love the subjectivity element but its very challenging and i can feel the difference. Hope i prevail on the 6th.

    June 5, 2019 at 7:46 pm #519222
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    You will be fine, just don’t get freaked out by any of the questions and get everything you can into your answer. The professional papers are a different ball game to what you’ve done before and therefore don’t try and get perfect/100% correct answers. Use the standards, and apply the rules to the scenario.

    Good luck!

    June 6, 2019 at 4:27 pm #519385
    nikaido
    Member
    • Topics: 41
    • Replies: 89
    • ☆☆

    I should be through did enough.

    Referring to a different thread. U were right. Ias 21 came again consecutively.

    I was listening to Tom clendon, he said ias 21 never gets examined twice in a row.

    Anyways it was the toughest question in my opinion.. I didnt have time left for it either so concentrated on the rest.

    Chris, the value in use should be discounted to 5 years only?? I knew this but the value in use came so low and as the examiner gave value in use after 5 years as well. I added that up as well. Did i screw it up.

    I screwed at one more thing. Company was getting listed but not listed and i applied ifrs 8 on it.

    June 12, 2019 at 1:32 pm #520305
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    Don’t worry about the exam for now, there is nothing that can be done to change your performance. Here’s hoping that you’ve done enough to get through.

    You can never say never in SBR and you should be prepared to cover all the standards in the exam, IAS 21 included!

    Good luck with the results!

    Thanks

    July 15, 2019 at 12:30 am #523256
    nikaido
    Member
    • Topics: 41
    • Replies: 89
    • ☆☆

    Thank you Chris, i passed.

    Thank you for replying to all my questions. This platform is so vital for self studying students. You have a very vital part in my success. Thanks for believing in me that i will make it, if i dont panic, i enjoyed the paper so much over boring F7

    Your lectures were tremendous help when the study text failed, especially on pensions. Its a beautifully crafted lecture and on IAS 41 its hilarious.

    Thank u again!!!

    July 17, 2019 at 4:36 pm #524071
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    Thanks again for the kind comments, it means a lot. I’m glad the lectures were useful and kept you engaged with the subject.

    Thanks

  • Author
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