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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
AFM this morning session (from my friend not my paper)
Q1: financial reconstruction
Q2: investment appraisal
Q3: forex risk
Sec A - 30marks -cash flow statement ( operation+ investment adjustment related to acquisition of subsidary)
Sec A - 20marks - ethics +
Sec B - Financial instrument (Impaired asset ) + revenue from customer+ inventory
Sec B - IFRS 16 ( sales and lease back) + KPI analysis
KSA. SOFP, EXPLORATION, TAX, ITANGIBLE, OCI, CURRENCY
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Section B
Risk management (money market hedge/PPP)
Business valuation
Working capital management
Section C
WACC
Buy vs lease decision
FM exam
Section C
classic NPV calculation
Hard and soft capital rationing discuss
Working capital management
Early settlement discount
Factoring comparison
Audit risk/
internal control/
SP related to => payables and accruals/legal claims/disposal and additions of PPE/
Audit reports-managers no intentions to amend material misstatements and auditor’s actions
Materiality and Performance materiality expaining—-
Internal vs External audit
5 precautions pre acceptance new client
SBR Yesterday Paper
1st Set
Question 1 was on Preparation of Statement of Financial position with FV adjustments and IAS 19 Employee Benefits.
Q2. Ethics Question- Accounting and Ethical Implications.
Q3. Question around IFRS 5 Non Current Assets held forsale – Disposal group.
Q4. Impact of Climate Change on the FS- Investor Focus.
2nd Set
Q1
14 marks adjust the cashflow
10 marks explain the adjustments
6 marks explain the presentation of financial instruments, bank loan and overdraft in cashflow statement
Q2
10 + 2 marks ethics
8 marks segment reporting
Q3
8 marks credit impaired financial asset
?? Marks Revenue recognition
?? Foreign exchange in individual and consolidated financial statements
Q4
9 marks sale and leaseback explanations
7 marks sale and leaseback scenario
7 + 2 marks sale and leaseback compare the options, impact on financial statements and KPIs
Section A and B were w disaster especially the theoretical questions, section C was a piece of cake, kinda…
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Section B
Risk (FRA and Money market hedge)
WACC
Cost of capital
Section C
1. NPV and CAPITAL RATIONING
2. EARLY SETTLEMENT DISCOUNTING AND MANAGEMENT OF RECEIVABLES ACCOUNT