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Request to help "complete our learning"

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Request to help "complete our learning"

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 30, 2017 at 9:43 am #404302
    saqlainrattansi
    Member
    • Topics: 93
    • Replies: 98
    • ☆☆

    Hey Chris

    I really appreciate the revision lectures. In fact I think that they’re extremely important to help complete our learning. It brings everything we learned through the lectures together.

    I see that you have solved one SFP question and one Cashflow question. Its too late for the September seating and maybe even December. But I feel that if you could find some time to solve a SPL question as well it would really help your future students.

    This isn’t really a request for me. Its for any other people who want to use the resources you provide to study to learn the subject.

    On that note. Do you have any structure we can follow for the SPL questions? Like for cashflow we

    1. Look up
    2. Look down
    3. Make the IS adjustments
    4. and then just look through the SFP and do everything in the order we find easiest

    August 31, 2017 at 11:37 am #404629
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    Yes, the group SPLOCI is on my list of things to do but family commitments over the summer have consumed the spare time I normally use to do OT stuff.

    It’s a funny one the group SPLOCI as there isn’t as much a set procedure to follow each time you attempt a question however I would consider doing the following:

    1. Understand the group strucutre and if necessary, calculate the net assets and goodwill as for the group SFP. This sounds odd but there might be extra depreciation of FV adjusments, or goodwill impairments that need to go through profit or loss. These usually score good marks too.

    2. Set up a proforma for the group SPLOCI, using the columns for P, S, adjustments and group, as seen in the lectures. I’d leave plenty of blank space between each line item and use more than one page of paper too.

    3. Copy the numbers across from the question to your answer, simple but time consuming so be quick!

    4. Look at the additional information and find the easiest ones and attempt them first. Try the harder aspects but don’t waste too much time on them.

    5. Give yourself enough time to calculate the profit/OCI attributable to the parent and NCI. This has to be done last but will get you valuable marks to ensure that you pass the question.

    Thanks

  • Author
    Posts
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