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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
Rolling budget limiting fcators shutdown decision criteria etc
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Gearing
Roce
Gross Profit margin
Opertaing margin
Asset turnover
Inventory turn
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
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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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
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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IHT, VAT , and dates and penalities are most in session A
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Section C : IHT , TRADING loss, terminal loss, corporation tax, income tax
Section B : VAT, IHT, disposal of shares, gains
It was very hard! A full 25 marks related to sustainability reporting in details in question 4
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Section C IHT, corporation tax liability and terminal loss of subsidary company, income tax payable
Section B vat, IHT, cgt relief(BADR, chattels)
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)