• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

how often these comes ?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › how often these comes ?

  • This topic has 7 replies, 2 voices, and was last updated 8 years ago by AvatarKen Garrett.
Viewing 8 posts - 1 through 8 (of 8 total)
  • Author
    Posts
  • December 19, 2017 at 11:23 am #424052
    Avatarproticz
    Member
    • Topics: 27
    • Replies: 71
    • ☆☆

    Hello tutor
    thanks for your help

    I would like to ask you one thing regarding the topic subsequent events
    what is the simpliest way to get this topic

    adjusted and non adjusted events ?

    2nd question
    how often questions from this topic comes in ACCA F8 exams
    ( please mention the year if you know some )
    and going concern issue
    is it part of this chapter ?

    thanks

    December 19, 2017 at 4:36 pm #424104
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10660
    • ☆☆☆☆☆

    Yes, adjusted/non-adjusted events. That’s really the main issue.

    I haven’t counted up but recent exams are available on the ACCA web-site for you to have a look at. Note we don’t know what comes up in the MCQ section. My guess is that this is regularly tested

    Going concern is part of the syllabus. Full details are shown on p11, here:

    https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/studyguides/f8-sg-sept17-jun18.pdf

    December 19, 2017 at 5:20 pm #424112
    Avatarproticz
    Member
    • Topics: 27
    • Replies: 71
    • ☆☆

    yes
    thank you very much tutor

    what should the audit procedure for subsequent events ?

    December 20, 2017 at 7:55 am #424159
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10660
    • ☆☆☆☆☆

    Enquire from directors
    Obtain representations from directors
    Inspect board minutes
    Inspect correspondence with legal advisors
    Inspect after period receipts and payments and invoices
    Inspect sales prices of inventory
    Review early results and compare to budget

    December 20, 2017 at 8:12 am #424161
    Avatarproticz
    Member
    • Topics: 27
    • Replies: 71
    • ☆☆

    thanks for your answers
    so basically is it like this we have to write the answers for subsequent events just like we write answers for substantive procedures answers ?

    for example :
    ( Obtain a schedule showing the damaged property, plant and equipment and agree the net book value to the non-current
    assets register to confirm the total value of affected assets. )

    December 20, 2017 at 1:06 pm #424188
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10660
    • ☆☆☆☆☆

    Yes. Subsequent events need evidence for their existence/non-existence etc. just like any other potential amount or detail in the FS.

    December 20, 2017 at 1:18 pm #424192
    Avatarproticz
    Member
    • Topics: 27
    • Replies: 71
    • ☆☆

    thank you so much for your answers
    as you have mentioned the procedures over here

    Enquire from directors
    Obtain representations from directors
    Inspect board minutes
    Inspect correspondence with legal advisors
    Inspect after period receipts and payments and invoices
    Inspect sales prices of inventory
    Review early results and compare to budget

    do we have to write it in that ( substantive format to prove existence? completeness?.. or we can just put these procedures in the answer booklet ?

    December 20, 2017 at 4:26 pm #424202
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10660
    • ☆☆☆☆☆

    The examiner wants you to explain the purpose of each test (though that is not always done in the model answers).

  • Author
    Posts
Viewing 8 posts - 1 through 8 (of 8 total)
  • The topic ‘how often these comes ?’ is closed to new replies.

Primary Sidebar

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 Exams – Instant Poll

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

  • melucina15 on Organisational culture – ACCA Paper BT
  • harsh9 on Regulatory framework – ACCA Financial Reporting (FR)
  • LiliaDvornikova on ACCA TX-UK FA2025 Chapter 20 Trading and other losses – Companies
  • Zidanda on The valuation of debt finance, and duration (part 1) – ACCA (AFM) lectures
  • Davud on FA Chapter 21 Questions IAS 38 – Intangible Assets: Goodwill, Research and Development

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in