Q1 Auto Trailer Sept 23 SBR exam - my debrief

Поделиться
HTML-код
  • Опубликовано: 5 янв 2025

Комментарии • 43

  • @Johnsonkuo0514
    @Johnsonkuo0514 7 месяцев назад +5

    Thank you for making such a wonderful video with a clear explanation!!!

  • @mentayabugaliyeva7283
    @mentayabugaliyeva7283 7 месяцев назад +2

    Thank you, Tom! Your videos are so helpful!

  • @hafsas6635
    @hafsas6635 Год назад +7

    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 😫🙏

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  Год назад +1

      Thats good to know and good learning. Have you found my SBR podcast series yet?

    • @hafsas6635
      @hafsas6635 Год назад

      @@tomclendonaccasbronlinelec7226 I just bookmarked what I could find on google podcasts
      Will be going through them tomorrow, thanku!

  • @blackm9063
    @blackm9063 11 месяцев назад +2

    High Value Content as usual Sir. Thank you Very much.

  • @umarlande965
    @umarlande965 4 месяца назад +1

    Thank you Sir for this wonderful piece.... i really appreciate it

  • @faizarafique1899
    @faizarafique1899 4 месяца назад +1

    thanku soo much i picked up some good tips to manage my time more effectively i hope i get a hold of it soon

  • @lijun7209
    @lijun7209 4 месяца назад

    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!

    • @stuartmacaulay5761
      @stuartmacaulay5761 4 месяца назад

      Because it takes a lot longer to teach a concept than simply carry it out at full speed 😄

  • @rajanjagdish7665
    @rajanjagdish7665 7 месяцев назад +2

    Thank you a lot Sir!

  • @dilnozabobomurodova9710
    @dilnozabobomurodova9710 Год назад

    Thank you so much sir for this great video!)

  • @khaikhengbey9445
    @khaikhengbey9445 Год назад +1

    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.

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  Год назад +3

      YES - I will do that - look out for that

    • @misudhi99
      @misudhi99 Год назад

      ​@@tomclendonaccasbronlinelec7226 yes sir, please do the pre mock to full for dec

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  Год назад

      I have recored mock debriefs for all the pre December ACCA mock
      @@misudhi99

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  Год назад

      ruclips.net/video/JQSu5xMVJbY/видео.html

    • @ranasaad8177
      @ranasaad8177 7 месяцев назад

      @@tomclendonaccasbronlinelec7226 hi, I visited the link you shared and unfortunately it says it's a private video. Could you please help?

  • @jayshreekrishna8086
    @jayshreekrishna8086 Год назад

    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?

  • @nerissadublin8040
    @nerissadublin8040 Год назад

    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

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  Год назад

      Thats the rule in IAS 36 - first allocate the loss to goodwill - then to NCA in proportion

    • @ngozichinonyelum5006
      @ngozichinonyelum5006 8 месяцев назад

      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

    • @inamization
      @inamization 7 месяцев назад

      ​​@@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

  • @sammai3246
    @sammai3246 Год назад +1

    Thank you so much. Very useful ❤❤

  • @benedictmangwato292
    @benedictmangwato292 Год назад

    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.

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  Год назад

      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

  • @malikumair4589
    @malikumair4589 7 месяцев назад +1

    sir if in exams , we write words incorrectly due to high pace like...Cosnidration...will it deduct marks even if it is understandable ?

  • @kirtijindal215
    @kirtijindal215 5 месяцев назад

    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

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  5 месяцев назад

      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

  • @nektarioshadj2987
    @nektarioshadj2987 Год назад +1

    Hi Sir , in the question why do we split 7.1 with Retained earnings and NCI ?

    • @juventuseng9171
      @juventuseng9171 Год назад +1

      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.

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  Год назад +1

      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

    • @nektarioshadj2987
      @nektarioshadj2987 Год назад

      But in the question it is about using proportion method why do we allocate it to both parent and NCI ?
      @@juventuseng9171

  • @annaamalaisellappan809
    @annaamalaisellappan809 10 месяцев назад

    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 ?

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226  10 месяцев назад

      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

  • @irinwinona7885
    @irinwinona7885 Месяц назад

    Is I’m the only one finding impairment calculation really difficult here 😔☹️