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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 AvatarJohn Moffat.
Viewing 3 posts - 1 through 3 (of 3 total)
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    Posts
  • May 22, 2016 at 8:47 am #316340
    Avatarzee
    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
    Avatarzee
    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
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54845
    • ☆☆☆☆☆

    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) 🙂

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