• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

P2

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › P2

  • This topic has 7 replies, 4 voices, and was last updated 10 years ago by kerri.
Viewing 8 posts - 1 through 8 (of 8 total)
  • Author
    Posts
  • October 28, 2014 at 11:57 pm #206472
    310zcx
    Member
    • Topics: 52
    • Replies: 66
    • ☆☆

    Hi
    I have a question about paper at JUNE 2008 in question 1, with note (v). I cannot understand why the answer is 2/3*90%*3. I cannot understand the part of 2/3. How to get it? Thanks before

    October 29, 2014 at 9:31 pm #206660
    hashna1990
    Member
    • Topics: 2
    • Replies: 2
    • ☆

    Could u specify exactly where that 2/3 is?? Which part of the question??

    October 29, 2014 at 11:02 pm #206665
    310zcx
    Member
    • Topics: 52
    • Replies: 66
    • ☆☆

    inJUNE 2008 paper question 1 consolidated financial statements with note(v). The answer is 2/3*90%*3. At the page of 12 answers. Did u see that?

    October 29, 2014 at 11:16 pm #206666
    310zcx
    Member
    • Topics: 52
    • Replies: 66
    • ☆☆

    Another one I want to ask is I know the double entry for cash settled is. DR P/l
    CR LIABILITY
    I want to know in the consolidated statement financial could I decuted amount in the group RE, and added amount in the liability? But for the share option, I just decuted amount in the group RE only? Or how to accounted in the CSOFP? Thanks

    October 30, 2014 at 10:34 am #206784
    310zcx
    Member
    • Topics: 52
    • Replies: 66
    • ☆☆

    dear tutor
    I have a question about foreign currency, if H is a parent, and ABC is a foreign operation and also a subsidiary of H. if ABC lent $400 to H . HOW TO PROCESS THIS TRANSACTION IN foreign CSOFP? Please answer me specifically. thanks so much!!

    October 30, 2014 at 8:44 pm #206887
    Sangria9
    Member
    • Topics: 25
    • Replies: 285
    • ☆☆☆

    @310zcx
    Subsidiary would represent asset $400 as of the year end in their own currency (applying exchange rate as of the year end).
    So, translating subsidiary’s SOFP to US dollars you would receive to $400 (applying exchange rates of their currency as of the year end).

    Then just eliminate liability in parent H and asset in subsidiary ABC in the amount of $400.

    October 30, 2014 at 9:27 pm #206889
    310zcx
    Member
    • Topics: 52
    • Replies: 66
    • ☆☆

    I have two questions one is inJUNE 2008 paper question 1 consolidated financial statements with note(v). The answer is 2/3*90%*3. At the page of 12 answers. I cannot understand how to get the amount2/3? Plz answer it for me specifically! Thanks before!
    Another one I want to ask is I know the double entry for share based payment is. DR P/l
    CR EQUITY
    I want to know ,in the process of consolidating statement financial could I deducted p/l amount in group RE, and added equity amount in the reserve or OCE? Right? Thanks a lot!

    November 5, 2014 at 3:27 pm #207840
    kerri
    Member
    • Topics: 132
    • Replies: 240
    • ☆☆☆

    hi

    2/3 is simply 12 months /18 months, from grant date 1/6/7-30/11/8= 18 months, if 10% of employees would leave therefore 90% of them will be paid, employees left between 31/5/8 – 30/11/2008 therefore the employees left has worked from 1/6/7 grant date – 31/5/2008 = 12 months. thats why 12/18

    add equity to oce and dr retained earnings

  • Author
    Posts
Viewing 8 posts - 1 through 8 (of 8 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • umangkumbhat on What is Assurance? – ACCA Audit and Assurance (AA)
  • ahmadhoney on How to register with ACCA?
  • John Moffat on Interest rate risk management (1) Part 5 – ACCA (AFM) lectures
  • osman-the-zephyr@ on MA Chapter 1 Questions Accounting for Management
  • adebusola on MA Chapter 1 Questions Accounting for Management

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in