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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana For girls https://t.me/acca_sb f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment

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ACCA GLOBAL

Gearing
Roce
Gross Profit margin
Opertaing margin
Asset turnover
Inventory turn

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ACCA GLOBAL

Forwarded message

APM disclosure by maagement: they gave the information on that APM and asked to discuss whether it was correct and not misleading the investors
For question 1 there was no step acquisition or disposal as such just the treatment of errors. One such error was 100% subsidiary was recognised as HFS and DCO without fulfilment of conditions , rectify it in pre populated spread sheet
Another was, initially building was investment property later converted to PPE but FV on gain not treated correctly

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ACCA GLOBAL

Section C P1, SFP 12 and Adjustments to profit 8 (like pre-dec 2023), P2 Goodwill 5, Ratios 5, Analysis 10.

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ACCA GLOBAL

I got this info from a WhatsApp group

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ACCA GLOBAL

Question 1
ifrs 10
IAs 19
SOFp

Question 2
ifrs 15
Ethical
Question 3
iFRs 16
IAs 36
IAs 12
Loan IAs 21

Question 4
APM
IAs 16
IAs 40
IAs 38

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ACCA GLOBAL

Please share your exam questions
After the exam

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ACCA GLOBAL

In the ACCA Performance Management (PM) exam, Section C focuses on complex scenarios and requires in-depth analysis. Key topics to master include:

Budgeting and Forecasting: Understanding different types of budgets (e.g., flexible, zero-based) and forecasting techniques.

Standard Costing and Variance Analysis: Analyzing variances from standard costs and interpreting their implications for performance management.

Performance Measurement: Techniques for evaluating performance, including financial ratios, performance indicators, and balanced scorecards.

Cost Management: Analyzing cost behavior, cost-volume-profit analysis, and managing costs in different contexts (e.g., job costing, process costing).

Decision Making: Techniques for making informed business decisions, including relevant costing, make-or-buy decisions, and pricing decisions.

Control and Risk Management: Assessing internal controls, risk management frameworks, and the impact of risks on performance.

Strategic Planning and Analysis: Understanding strategic planning, including SWOT analysis, strategic performance measures, and the role of performance management in strategy.

Ethical Considerations: Recognizing ethical issues in performance management and their impact on decision-making.
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ACCA GLOBAL

IHT, VAT , and dates and penalities are most in session A

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ACCA GLOBAL

Alot of theory in section A?

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ACCA GLOBAL

Section C : IHT , TRADING loss, terminal loss, corporation tax, income tax

Section B : VAT, IHT, disposal of shares, gains

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ACCA GLOBAL

When you have less time for preparing

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ACCA GLOBAL

Cheer up
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ACCA GLOBAL

too many procedures but overall easy
tips :
1) daily practice of procedures
2) internal controls should be practiced regularly
3) audit risk scenarios usually relate to exam kit so solve exam kit to score full in risk question
4) book reading and understanding of concepts for sec A and side questions of sec B

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ACCA GLOBAL

Sec A was bit diff rest is good

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ACCA GLOBAL

Do you have any advice for the students who will apply next time?

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ACCA GLOBAL

Held for sale and discontinued operations, IFRS 5

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ACCA GLOBAL

Section B, EPS, PPE, Revenue

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ACCA GLOBAL

I don't know abt the exact question

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ACCA GLOBAL

These were the standards tested in SBR

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ACCA GLOBAL

Is there any problem with remote exam?

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ACCA GLOBAL

Good luck my dears for your tomorrov's exam

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ACCA GLOBAL

/channel/FRfinancialreporting

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ACCA GLOBAL

Section C IHT, corporation tax liability and terminal loss of subsidary company, income tax payable
Section B vat, IHT, cgt relief(BADR, chattels)

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ACCA GLOBAL

ACCA TX (UK) session September 2024.

Section B.

- VAT
- CGT
- Inheritence

Section C.

- Savings income tax 4 marks
- CGT 3 marks
- Inheritence 3 marks

- Trading loss, terminal loss in company 7 marks
- Corporate tax 8 marks

- Income tax computation 15 marks. (Employement, property income)

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ACCA GLOBAL

Please share your exam questions
After the exam

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ACCA GLOBAL

If i fail from the exam

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ACCA GLOBAL

Just do it what you can do
Good luck for TX AND SBL students

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ACCA GLOBAL

Understand and memorize the SP.

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ACCA GLOBAL

Consider ok. Comparing another paper, my one may is the easiest

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ACCA GLOBAL

How was your exam today?

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