Q1 Auto Trailer Sept 23 SBR exam - my debrief
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- Опубликовано: 13 окт 2024
- When you have attempted Q1 Auto Trailer Zed from the SBR September exam on ACCA's practice platform, then you will benefit from watching me debrief this question. Hopefully this will make you LOVE pre-populated spread sheets.
The lip synch issue only lasts the first 30 seconds....
If you want help passing SBR then reach out direct to me.
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Thank you for making such a wonderful video with a clear explanation!!!
Thank you for your thank - glad it helps
thanku soo much i picked up some good tips to manage my time more effectively i hope i get a hold of it soon
Brillaint - am very pleased for you
Thanks so much for this, Tom! I'm going through all your debrief videos currently and noticing the weaknesses in my own answers. Hopefully that'll help me pass 😫🙏
Thats good to know and good learning. Have you found my SBR podcast series yet?
@@tomclendonaccasbronlinelec7226 I just bookmarked what I could find on google podcasts
Will be going through them tomorrow, thanku!
Thank you Sir for this wonderful piece.... i really appreciate it
So glad you appreciated it
Thank you very much, Tom, for sharing this debriefing with us. I just want to say, if a professional like Tom, with years of experience teaching this subject, is struggling to fully showcase his perfect answer within the time given... how can we? The ACCA should consider allowing more time for this exam!
Because it takes a lot longer to teach a concept than simply carry it out at full speed 😄
High Value Content as usual Sir. Thank you Very much.
Thank you, Tom! Your videos are so helpful!
Thank you - kind words
Thank you a lot Sir!
A pleasure !!
Thank you so much sir for this great video!)
Well explained answer.. thanks..
but I have one doubt that is it okay to present answers in such small points or a paragraph is needed as suggested in exam kits?
Hi sir, could you do a video for the all questions from pre mock dec 2023? I very like the way you deliver the answer, it is very helpful for me. I hope my suggestion can be considered by you. Thank you so much.
YES - I will do that - look out for that
@@tomclendonaccasbronlinelec7226 yes sir, please do the pre mock to full for dec
I have recored mock debriefs for all the pre December ACCA mock
@@misudhi99
ruclips.net/video/JQSu5xMVJbY/видео.html
@@tomclendonaccasbronlinelec7226 hi, I visited the link you shared and unfortunately it says it's a private video. Could you please help?
Hi tom, i'm just from your pre mock debrief and i wanted to find out whether it is okay for us to type in spreadsheet formulae for our calculations or maybe we should show our workings in the word space then transfer the final figure directly.
It is ok to type in spread sheet formulae .. I was showcasing an alternative approach to reassure those less strong on spread sheets - what is key is that you don't put what looks like random numbers in a cell formulae as markers need to understand what is going on - espicially if the answer is wrong as the marker can give method marks
sir if in exams , we write words incorrectly due to high pace like...Cosnidration...will it deduct marks even if it is understandable ?
its ok to have spelling mistakes - you will not be penalised
sir, you have not given any explanation in the calculation question, based on calculation only, and in the last as you said it is not important to write $ m and not giving total corrected, will it deduct any mark
There are no marks for creating a total column in the pre-populated spread sheet. In writing numbers in the pre-populated spread sheet it is important to follow the $m or $000 convetntion that is used in the Q
Thank you so much. Very useful ❤❤
Thank you
Hi Sir , in the question why do we split 7.1 with Retained earnings and NCI ?
The net assets is 80% owned by parent and 20% owned by NCI. In this scenario, the NCI is measured using proportionate method,means that only the parent has goodwill, the goodwill impairment will only allocate to parent. However, if in this case, the NCI is measured using fair value, the goodwill impairment will also allocate to both parent and NCI according to their respective shareholding.
If you are referring to the impairment loss on NCA it is becasue such assets belong to the sub and are fully consolidated but the parent and the NCI share ownership
But in the question it is about using proportion method why do we allocate it to both parent and NCI ?
@@juventuseng9171
Can someone help me understand why the impairment on Goodwill only got applied to PPE & Intangibles? Why didn't inventory and and trade receivables get any of the impairment
Thats the rule in IAS 36 - first allocate the loss to goodwill - then to NCA in proportion
impairment loss under IAS 36 is on non financial assets. trade receivable and inventory are not captured under this standard for impairment loss and thats why they were not allocated
@@tomclendonaccasbronlinelec7226
If thre is obvious imp asset then
1 obvious imp Asset
2 Good will 100% if proportionate as well
3 other assets on prorata basis
Hi sir. I just wanted to find out why we are grossing up the goodwill amount from 8 to 10 when calculating impairment loss and why we are only including -8 and not -10 in the goodwill and RE ?
Because the actial goodwill is only 8 - so we can only write off 8 - the grossing up in the impairment review process when NCI is measured as a proportion of net assets is notional