• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

EVA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › EVA

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • May 22, 2016 at 8:47 am #316340
    zee
    Member
    • Topics: 14
    • Replies: 10
    • ☆

    Dear Sir,

    Please let me know whether we adjust the following to NOPAT?

    1. Deferred Tax
    2. Reserves and allowances
    3. Intangibles

    Also I want to know to what extent EVA can be tested? I only found one or two questions in the past.

    May 22, 2016 at 8:54 am #316342
    zee
    Member
    • Topics: 14
    • Replies: 10
    • ☆

    further I want to clarify whether we do all the adjustments to capital as well? for example say if there is amortisation we will add back to NOPAT. Do we add the total amortisation todate to the Capital employed as well?

    May 22, 2016 at 10:15 am #316352
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    Don’t worry about EVA for Paper P4.

    It is being removed from the syllabus completely from September (and so there is no way that the examiner will ask it in June either) 🙂

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mrjonbain on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • OmarAlbeity on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Salimbek909 on The nature and structure of organisations – ACCA Paper BT

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in