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So annoyed I didn’t get a consol question in section C, I got single entity the one question that I did not want, 100% failing that
I got a loss of 600K in the disposal for Section C.
I am so upset I did not get a consolidation Sec C questionWhat was the consolidation question SFP or SPLOCI? Could someone give short summary of the questions given for the DipIFR? Thank you!
No consolidations in Chapter C for me. I had 1 question ratios and interpretations and the other one single company statement of financial position
Exactly. Is it possible that questions are simetimes different for the same exam? I had the same section C as Yours. Plus one gorl told me she had agriculture in section B which i dont recall. But it mighr be that i ommited as i was half asleep today
She was at the same sitting so mpst probably ive ommited completely one of the wuestion from section B. It was afternoon sitting and i dont recall anything on agriculture
Did anyone get in section C a question to comment on the comparability of the financial statements and to focus the answer on the disposal for 12 marks? I thought that was quite difficult to pick up 12 marks for that. I did all the Revision kit and mock exams available and only saw two questions in relation to this but these were for much fewer marks like 3 and 5.
My section C (morning sitting) was disposal & ratios then single entity SoFP. I messed up the gain/loss on disposal by deducting the NCI. A silly mistake no doubt.
I’ll echo Fruzsik, 12 marks for the comparability feels like there was more to say that I didn’t…
To radeksado, there was one section B question on agriculture/biological assets that I remember, involving sheep, wool and cardigans.
Section B was easy, Section C was a disaster, The ratio question was too much calculation for just 5 points. The single entity question had two parts, SFP prep for 13 marks and i have to clue what the 7 mark question was asking. Section A was basically 50% consolidation calculation.
Thx. So i definitely ommited one question from section B then. Well, lets see on 17th of July. Thx guys
The agriculture one in section B was almost related to theory.
One question for this was which can be used (FIFO, AVCO, or LIFO)
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