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Bit of a 50/50 paper.
There wasn’t anything I had no idea about which is a positive.
Cash flow was a disaster though, as was the share based payment question.
I had the same questions. I left the first section till the end.
I feel the same about cash flow and shares questions. I wrote general idea as was not 100% sure how to solve this. I hope they will find 50 points somewhere 😀Awful exam apart from question 2. They managed to pick the worst parts of the syllabus for me. There’s a chance I’ve scraped 50%, but will be down to generous marking.
Q1 was awful for me. Felt like I got the right idea with pension calculation but was hard to comment on it. Profit on disposal looked wrong but hopefully method marks. Also was impairment on goodwill a red herring?
Q2 seemed good marks – hopefully enough to pass. part b) Was IFRS 13, measurement to OCI? Depreciation to useful life?
Q3 Shares was awful – i pro rata’d the first bit to 2 months? part b) was what was left on liability 3/4 years?
Q4 For materiality just fetching but seemed good marks. Forgot IFRS S1 but knew what was wrong.
Anyone remember the other questions? Sorry for ramble.
Yep shares was definitely a bit sticky. Never seen them have 2 months… I had no time by the time I realised so left it at a year
There was a Q on financial asset and loss allowance which seemed OK.
Tax liability and PPE revaluation in Q1
Really disappointed no IFRS16 or revenue came up
Hi, the comments above are about which sbr paper please? Morning or afternoon paper, thanks!
Aww, there was no big surprises on my paper, but the 3 hrs 15 minutes isn’t enough time to properly think and write an answer that seems worthy of a pass.
It was better than I expected tbh. wrote every question answer and tried to explain standard which is a good thing. Hoping to pass
Any comments on afternoon sbr paper questions would be much appreciated, from those that took sbr afternoon paper, thanks.
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