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Investment appraisal
Npv
Nominal terms
Real terms
Discussion
Uncertainty
1.
NPV in nominal terms
Effect on decision by using real rate
Simulation analysis using
2. SME
Operational gearing, debt/ equity, interest cover, effective interest calculation
Difficulties faced in boating finance
Dividend limit
Yes
Section C theory part
SME finance shareholders view on dividend
Simulation analysis
Using real rate interest on NPV appraisal
Operational gearing with contribution
Section C and A were easy. In Section A, the 10 multiple-choice questions (MCQs) were straightforward and mostly theoretical, relating to Investment Appraisal and Business Finance.
In Section C, which covered working capital management, there were calculations involving the cost/benefit of early settlement discounts and evaluating factoring in terms of cost and benefit. In addition, there were three theoretical questions:
1. Assessing methods for checking the creditworthiness of new customers.
2. Exploring methods other than factoring for collecting amounts from receivables.
3. Discussing the advantages and disadvantages of factoring, with some scenario-based information to be incorporated.
Another part of Section C focused on investment appraisal, with two calculations: one involving a simple net present value (NPV) calculation after adjusting relevant cash flows for tax, and the other demonstrating the concept of indivisible optimum investment combination, followed by a discussion on why companies face capital rationing and how to overcome it, which was scenario-based but lacked provided information, thus requiring more theoretical knowledge.
Section B was tougher, with three operational tasks (OTs), of which two MCQs were easy, while the remaining calculations in all three scenarios were a bit challenging.
Overall, Section A was straightforward with mostly theoretical questions, covering working capital management, business finance, and investment appraisal, with a few MCQs related to other chapters from the study material.
EOQ
Interest rate parity
Money market hedge
Net working capital
Wacc
MV of con. Loan, equity
NPV in nominal terms
Ratio debt, interest cover, effective interest rate
Section C
SME finance shareholders view on dividend
Simulation analysis
Using real rate interest on NPV appraisal
Was the question C consolidation sofp or sopl?
Mine was sopl.
Can't remember the name of the company but I know they bought 60℅ of the shares in the subsidiary. And they have an associate Whitehall
And there wasn't info to calculate goodwill , but impairment of goodwill was given
The total expense was fin exp on provision and depreciation of asset which will capitalize cost of the asset and discounted provision for dismantling
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Sec a tricky
Sec b 1) sofp manageable
2) interpretation was easy iguess
How much given the retained earning in SOFP conso ,80Mand 77M same?
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Q1 (SBR INT)
Sofp
-investment in subsisidiary to investment in associates
-overseas land
- subsidiary held for sale
Q2
-ethics employment termination
-ifrs 15 revenue and treatmnet of deffered tax
Q3
- how cost should be accounted
(I think ifrs 15)
- determined whether associate,subsidiary or joint venture
Q4
-Ifrs 5 step model revenues
-Impact of climate change on imp of asset and provision
Others also got
-poci (originated credit impaired)
-gov grant
By IAS 41 acquired gain or loss where it can be recognised SPL or OCI
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Section C 1.Interpretation (gross profit margin, operating profit margin, receivables collection period, interest cover, payable payments period).
C.2 Consolidated SFP, burgain purchase
Factoring was resulted in cost but early settlement was benefit.
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1.
NPV in nominal terms
Effect on decision by using real rate
Simulation analysis using
2. SME
Operational gearing, debt/ equity, interest cover, effective interest calculation
Difficulties faced in boating finance
Dividend limit
No limiting dividend in SME, and reaction of shareholders on it
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Hi All,
We are hiring a junior financial analyst for a full-time job.
Brief job description:
• Analyzing Client’s financial data;
• Monitoring financial performance and identifying trends;
• Supporting the monthly and quarterly reporting process for management;
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• Assisting with financial planning and forecasting.
Main requirements:
• At least bachelor diploma from an English-speaking university in Finance, Economics and Accounting (including Audit).
• Good knowledge of Uzbek and Russian
• Good knowledge of Excel and other finance related software.
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About the Employer:
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Payment and work schedule:
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1. Investment in Subsidiary - reason
2. Investment in Associate - Reason and accounting
3. Impairment of Associate
1. Ethical issues
2. Some derecognition/impairment of assets
1. IFRS 15 contract with government revenue recognition
2. Onerous contracts
3. Deferred Tax
1. Share based payment - Hybrid Scheme
2. IFRS9 business model and equity, debt instruments accounting
there were two questions separately where dismantling cost or provision was given and it asked total expense
i took depreciation of dismantling and also of provision
Sec A felt easy
Sec C Consolidation was nothing complicated, Interpretation 15mark and ratios 5mark comparison of 2 companies for acquisition(took almost an Hr)
Sec B (Ias 21 & PPE), IFRS 16, IFRS 15. Struggled a bit due to time crunch.
Bussines combination question is even more given in Section A part as unusual
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Section B questions about Lease,Helf for sale and discontinued operation.Theory questions are some complicated,coze there given four or six options to choose 2 options
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Section B. Foreign currency, lease liability, revenue, investment properities.
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Section C unexpectedly was single p/l and sfp statements
Still that was not so difficult
The same with interpretation part not so difficult, ratio calculations easy , overall section c was a bit easier
Section A,B
A bit complex
Section B
Leasing was the most difficult part
Financial instruments
Held for sale
And Tangible assets
Section A
1 question biological assets
One revenue
Financial instruments
Lease