• 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

20% off ACCA & CIMA Books

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

Specimen paper dec 2014

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Specimen paper dec 2014

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 23, 2014 at 11:31 am #212374
    noush24
    Participant
    • Topics: 20
    • Replies: 9
    • ☆

    Dear Sir,

    Could you please explain question 4 on specimen paper.
    Why should we amortise development costs and why multiply by 3/12 from march to June?

    November 23, 2014 at 2:08 pm #212419
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23350
    • ☆☆☆☆☆

    Why have you posted the same question twice?

    We are not amortizing development for three months – March to June

    Point 1, March to June is FOUR months (use your fingers always whenever you have to count months!)

    Point 2, we are amortising from July to September and that’s the three months

    Point 3, please do not multiple post the same question!

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 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

  • Musumalip on Audit tests: the difference between tests of control and substantive tests
  • Javen on Property, plant and equipment (IAS 16) – Revaluation increase – ACCA (SBR) lectures
  • BlakeR on Group SCF – Introduction – ACCA (SBR) lectures
  • John Moffat on The cost of capital – Cost of debt – ACCA Financial Management (FM)
  • John Moffat on FM Chapter 9 Questions – Discounted cash flow – further aspects

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