• 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

September 2025 ACCA Exam results

Post comments & Instant poll

20% off ACCA & CIMA Books

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

Tippletine co march/june 2018

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › Tippletine co march/june 2018

  • This topic has 3 replies, 3 voices, and was last updated 5 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • February 11, 2020 at 10:00 pm #561424
    rimshy
    Member
    • Topics: 95
    • Replies: 91
    • ☆☆

    Sir can u please tell why have we discounted subsidized loan benefit by annuity factor of 1_4 as we have not discounted subsidized loan benefit in any of the previous questions of APV like burung co i understand for tax relief we discounted at 2_5 annuity factor but why to multiply subssidized loan benefit by 3.546

    February 12, 2020 at 7:23 am #561450
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54762
    • ☆☆☆☆☆

    Both Tippletine and Burung have wealth with the subsidy benefit in the same way. In both questions they get the interest saving for 4 years and so in both cases it has been discounted by multiplying by the 4 year annuity factor (at 5% in the case of Tippletine and at 4% in the case of Burung).

    March 3, 2020 at 5:28 pm #563946
    Adnan Yousuf
    Member
    • Topics: 6
    • Replies: 28
    • ☆

    why annuity minus 1st year discount rate

    March 4, 2020 at 6:50 am #564043
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54762
    • ☆☆☆☆☆

    I assume you are referring to the tax relief.

    If so, then because the tax is one year in arrears then the tax benefits are from years 2 to 5 and the discount factor for 2 to 5 is the 5 years annuity factor less the 1 year discount factor.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 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

  • marachyz on Group SPL – Example (MYA) – ACCA Financial Reporting (FR)
  • hellokitty7 on FA Chapter 4 Questions Accruals and Prepayments
  • barbaraseweryn on Presentation of Financial Statements (IFRS18) – ACCA Strategic Business Reporting (SBR) lectures
  • zurapirveli@gmail.com on Basic group structures – Impairment – ACCA (SBR) lectures
  • Sid24012003 on MA Chapter 5 Questions Ordering and Accounting for Inventory

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