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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
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;
• Providing ad-hoc analysis for senior management decisions;
• 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.
• Strong interest and motivation to become financial consultant.
About the Employer:
Financial and IT consulting start-up company. Our competitive advantage is deep knowledge of SAP tools and other IT systems. Our service range: from first time implementation through maintenance support and problem solving.
Payment and work schedule:
Salary in range of 300-500 USD net. Work schedule from 9 till 6 usually, but sometimes Client invites to meetings on weekends and after 6.
Please send me your CVs by telegram or email before COB Friday 20 June 2024. +998903737928 / tjuraev@hotmail.com
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
Please guys after the exam
if you remember your exam questions share in the group
#Juneexam2024
Please guys after the exam
if you remember your exam questions share in the group
#Juneexam2024
Section b
ABC, it was a copied exam from the hospital with nurses and surgeons. It was a bit difficult to calculate the cost driver. I will try to find the main question
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
Fr was super tough tbh they are making the language complicated
Also there are 8 options out of which you have selext 2 of them for the theory part!
Admission cost 855k
Nursing cost 8000k
Staying cost(laundry, daily food etc) 5000k
There was two direct cost: one of them I can't remember, but one is medicine
For Procedure B 68k
Total application
Procedure A 625
Procedure B 325
Total admission
Procedure A 500
Procedure B 300
Leng of stay per patient
Procedure A 100 days
Procedure B 80 days
Nursing hour per day per patient
Procedure A 25
Procedure B 30
In traditional costing overhead costs are apportioned according to the number of admission.
Total funding of hospital for Procedure B is 5500k.
Q1. Find the budget deficit using the traditional costing?
My answer 89100
Q2. Using the ABC costing, how much nursing cost will be apportioned to Procedure B's patient?
Q3. I can't remember
Q4. If the hospital decides to use ABC costing how this affects the cost of procedures
Procedure A increase decrease no effect
Procedure B increase decrease no effect
Q5. Theoretical question. True or false
1.ABC costing is useful to find the causes to be incurred the expense
2. I can't remember
3. ABC costing avoids under and over absorption
Section c
First question regression analysis
It was the same question for a temporary worker hiring company
Second was building block model