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Hello,
Will the lectures & course notes be updated and include more of the syllabus for the next exams.
No plans to, Caroline. There’s not really that much of the syllabus that isn’t covered in lectures and that part that isn’t is, I believe, relatively straight forward enough for students to cover for themselves.
As for course notes, is there any particular topic that you have identified that isn’t covered?
no i haven’t,
sorry its me, i don’t think i have done well in the exam and i’m wondering if i’m doing something wrong. I understand why things are done the way they are, its remembering what goes where, and remembering how the calculations are done that i keep going blank on.
More practice I think (although this will be 4th attempt in June if i do not pass)
I noticed the agriculture chapter was added in the chapters, I have a Students guide to international reporting standards book by clare finch (spaghetti hoop book). which helped with the understanding of that section and also the revenue recognition
I have found that it’s pretty pointless to try and predict how well you have done in an ACCA exam.
Countless times I have seen students come out on the exam room and say, categorically, that they’ve failed.
And an equal number that have come out knowing that they have passed and yet score only 42% or, worryingly, 20+ %
Move on, be positive 😉
Hi Mike,
I have a question regarding Borrowing costs.
Why does capitalisation stop when construction work stops? Wouldn´t the financial institution charge interest regardless of whether the company is carrying out the job or not?
Sorry I just need to be clear on this. Hopefully this knowledge will not only be usefull in the exam, but certainly in real life. Thanks
Capitalisation stops when construction stops! That is not the same as saying “The bank will not charge you any loan interest unless you are working!” Of course the loan / money borrowed will continue to attract interest charges. But what’s the double entry to record that interest?
Either it’s Debit Expenses or it’s Debit Assets.
If it’s debited to assets, that means that it has been capitalised into the statement of financial position
If it’s debited to expenses, that means that it’s not capitalised – instead it is expensed through statement of profit or loss
Is that better?
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