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SECTION C 1, WACC AND CHANGES IN WACC WITH CHANGES IN CAPITAL STRUCTURE, 2, BUY OR LEASE,TWO REASONS TO LEASE RATHER THAN BUY OTHER THAN PV OF COSTS(4), 3E's CONNECTING TO THE QUESTION(6). SECTION-B BUSINESS VALUATION WITH P/E AND DVM , RISK FORWARD AND MONEY MARKET HEDGE,
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Market value
Value by p/e ratio
Liquidity and profitability
Money market and capital market
Fiscal and monetary policy
AFM
Section A - Hedging interest and currency risk
Section B
1.investment appraisal
2. business valuation
Orl co OT case was repeated from these notes another was also repeat but with different name
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Exm was so good
Sec B
COC
foreign currency
Dividend
Sec C
a) to find Irr Npv details was given
b) discounted payback adv and dis
Q2
a) calculate ratios and based on that comment which investment policy co follows
b) working capital financing policy aggressive
1st step acquisition
Disposal
Sofp
2nd share based pmt
Scheme ethical issue
3rd non current asset
4th IFRS 18 classifications
Easy peasy lemon squeezy
1 csofp
Step acquisition 30 to 75
Control to control 90 to 85
And adjust prepopulate
In sec a majority of ques was from consolidation ,ppe and more another standards
Sec b impairment, IFRS 9, ias 37 some abother
Sec c single entity pnl sfp extracts of cfs
And
Interpretation
Gross profit
Operating profit
Rev collection period
Astroid co
Single entity
Statement of P&L
Balance sheet
Cashflow from investing activity
In Section C
I got Building Block model
With a table
Fin performance
Competition performance
Quality
Innovation
Resource use
Next one was
Relevant costing
I dont know why buti got different one
Section A:
Budgeting
Environmental Cost
Variance
IT System
Pricing
Ratios
Section B:
Throughput Accounting
Material Mix and Yield Variance
Life Cycle Costing
Section C
1. Hospital Sector
a) Calculation of KPIs (6 marks)
b) VFM based on KPIs (14 mark)
2. Vocational College
a) i) ABB of costs (8 marks)
ii) Justification of Cost charged per student (6 marks)
b) Techniques to tackle uncertainty
Sec b
1-Variance
2-Throughput accounting
3- sorry, i didn't remember
All ACCA channels
ACCA GLOBAL
ACCA Uzbekistan For Uzbek students
f1 Business and Technology
F2 Management Accounting
F3 Financial Accounting
F4 Corparate and Business Law
F5 Performance Managment
F6 Taxation Global
F7 Financial Reporting
F8 Audit and Assurance
F9 Financial Managment
P1 Stratagic bussines lider
P2 Strategic Business Reporting
P3 Business Analysis
P4 Advanced Financial Managmemt
P5 Advanced Performance Managment
P6 Advanced Taxation
P7 Advanced Audit and Assurance
Diploma in International Financial Reporting (DipIFR).
FM 2026 March Session:
Section C
8 marks
Working capital ratios. Raw mat,wip, finished goods, trade receivables, payables, current quick ratio, inventory/net working capital.
6 marks
Comment on company working capital investment policy using figures calculated and industry average.
6 marks
Based on director's offer, Agressive approach used,its effects.((Company currently has conservative approach.
Investment appraisal . Long NPV layout question, u should find 75 000 demand by average probability. And then inflate contribution, fixed cost, 20% taxation, 1500= initial outlay(depreciation 25% reducing balance)), incremental working capital, finally calculate IRR.
Comment on IRR 14 marks,
6 marks.
Discuss director's view on discounted payback period. +Limitations.
Section Bdegi "Find the value of the company using dividend valuation model deganda, javobi necha chiqdi? 20x7 30 mln 20x3 dividend dan growth = 4% chiqqandi, I think.
A
B 442 mln
C
D
Section A da, indicate, new government macroeconomic policy
Low unemployment va Distribution of Equitable income, either of which is correct?
Wacc on market value basis
Three E's
Lease vs Buy
Convertible and redemption loan notes impact on wacc
Lease benefits
Few students told me that in today’s morning FM exam, there was a question they didn’t know how to answer for 9 marks:
*“How does loan notes affect WACC?”*
Guys… this is surprising.
This is not just a 9-mark question. This is a topic we have prepared, even for 16-mark discussions.
Remember something very simple:
Loan notes = Debt
And when debt changes → gearing changes → WACC changes.
And what topic studies the relationship between gearing and WACC?
*👉 Capital Structure Theory.*
So the discussion should naturally move into:
• Traditional Theory
• Modigliani & Miller (without tax)
• Modigliani & Miller (with tax)
• Pecking Order Theory
That was the direction expected in the answer.
The exam doesn’t ask the topic directly… this was quite simple
…but many messed it.
1st risk payment
Investment expenditure
Currency risk and payment risk rate
2.Npv and bsop
3. merger fcfe dividend payout eps
Synergies
2 ethics
Ifrs 2 share based payment
Equity option
Fv of machinery share base
Getting share base
2:- ethics related to IFRS 2
1st step acquisition
Disposal
Sofp
2nd share based pmt
Scheme ethical issue
3rd non current asset
4th IFRS 18 classifications
Easy peasy lemon squeezy
And interpretation on acquisition of subsidiary
Consolidated P&L balance sheet vs individual previous year
FR questions in the exam:
1. Impairment loss
2. Consolidation
3. Revenue from contracts
4. Conceptual framework
5. Associates
6. CGU
7. Lease
In Section C
I got Building Block model
With a table
Fin performance
Competition performance
Quality
Innovation
Resource use
Next one was
Relevant costing
I dont know why buti got different one
Which of the following statements is NOT true about a sales mix variance?
A. If actual sales revenues from two products are in the same ratio as the budgeted sales revenues there is no measurable sales mix variance
B. If all products have the same budgeted margin there is no measurable sales mix variance
C. If actual sales volumes are in the same ratio as the budgeted sales volumes there is no measurable sales mix variance
D. If the actual sales volumes of all products are 10% above the budgeted sales volumes, there is no measurable sales mix variance
Section C Abc costing , ABB
NPO KPI calculation
3 E’s explanation to KPi
q31
- c/s ratio and fixed cost
- impact on bep and mos if instead of constant mix sales c/s was used, now use individual c/s ratio
q32
- roi bonus
- analysis 2 divisions