Student456 wrote: » As far as I know you need a green in both PM & BL These are the only two that you need a green in!
Innervision wrote: » Not true according to that interpretation of results presentation by Joanne Powell! Just know that cos one of the examples has a yellow in Performance Measurement and still says pass
eoferrall wrote: » Innervision wrote: » Not true according to that interpretation of results presentation by Joanne Powell! Just know that cos one of the examples has a yellow in Performance Measurement and still says pass You need a green on an indicator, but not a green overall.
Colts wrote: » So if you got a C or HC in the aafrp, a yellow would be enough for performance measurement?
Student456 wrote: » Would anyone have a soft copy of the Black and White case? Thanks Sorry found it! Thx!!
eoferrall wrote: » not sure of the exact mechanics and break out of subjects etc. but my understanding was that you need at least one green in each of the subjects to acquire the sufficiency requirement.
Perkina3 wrote: » O'ferrall is right BUT..... I want to want to add one other point on this.... Was speaking to Paul Monaghan after his mock review class and when i asked him bout the marking system he was like With the 4 smaller subjects you need to get either 2 yellows or one green to get by on them so if u got competent and NC in Info systems indicators you will get a yellow overall.. I think this is true cuz looking at my mock result I got an NC in tax cuz I didn talk bout assets vs shares in one indicator but got C/HC in the ret relief so got a yellow overall. Performance measurement/Business Leadership: He was like you prob need to hit at least 2/3 greens in perf management...If u did I think u pass regardless of if u got reds in the others unless it;s a fundamental issue which is what got me in the mocks. Also he said with Business Leadership the reason most ppl failed on it was cuz they cocked up on the ethics side of it and either didn't see or didn't address these issues so I would say keep an eye out for an indicator on that. All of the above is what he said to me when I was asking him questions on it..... In my opinion and this is just MY OPINION. Three things u definitely need to know are the ethics behind audit acceptance/ISQC 1 and directors loans, Corporate Governance issues and Strategy. Having gone through an awful lot of papers these issues KEEP appearing but again just my opinion.... Hope it just goes well on the day really and sure we shall see what happens.
Rickyroma wrote: » Deferred Tax Implications Is it just me or are there several potential deferred tax implications that have been ignored by the solution? In particular - 1)An upward estimate of valuation of land (which should result in Def tax liab a CGT rate) 2) Deferrred Development costs (amortisation of which will lead to Def tax Asset at CT rates 3) Losses forward which will be usable barring a change in ownership or trade (which is unlikely) Am I way off here? In general - if you buy a company and the an asset such has land is valued at market and not historic rates, do you now have a Def Tax liability on the excess?
ManwitaPlan wrote: » I actually dont get the deferred tax thing at all...it seems like a lot of the time it is completely ignored. Am I right in saying that essentially every revaluation or adjustment for unrealised profit (inventory) has defered tax implications that should be dealt with unless it says tax should be ignored? It does not seem like this is the case going by the cases.
Coldplayer wrote: » Which Black and White are you referring to? there is one on the strat book, one in the sample papers, thats it? If you have another please post!
ThanksPhil wrote: » Who is this Paul Monaghan fellow being spoken of above? I've been going over my law notes from college and being brushing up on other elements of CAP1 and CAP2 because of the cumulative principle. I remember Paul Monahan saying he had stuck something into a paper that was a direct test of this 'cumulative principle' and that he had to remove it cause it was 'too soon'. I'm expecting to see something this year. Anyone got any ideas what else to study on this? I'm pretty sure you can ignore deferred tax. It's not coming up. Also has anyone got any the solutions for 'Tastey Foods' and 'Harmon's Hotel'? I can't find them anywhere on that website. I think they could be draft cases because people seem to have got them indirectly through a lecturer. I was having trouble with the IFRS8 segment on Tastey Foods and can't seem to figure it out. Harmon's Hotel I think is pretty pertinent because it centres on liquidations. I think this could be an important area given the number of 'going concern' problems in 'reality' turning into actual liquidations. I would really love to get the answer to this if anyone has any ideas where to find it. The marking scheme is a bell curve so just answer all the indicators and BL and Finance well and you're sorted. HR and marketing are free marks anyway.
lisa39 wrote: » I think it is really important to stress from reading the above points, that NOONE has a clue what is coming up in this exam. So noone has 'tips', it is not a bookies!!! Also last year Paul Monaghan told ppl they wouldn't fail on BL alone.... they did, so take what all lectures say with a pinch of salt, they are trying to help, but they don't decide at the end of the day. At the end of the day, whether they admit it or not, this is marked on a curve, you need to basically be better then 30% of ppl in the country and you will pass. Whether you get red, green or brown!!! The marking scheme is not an exact science, it is made to be flexible, so it is at the ICAI descreation as to the amount of students pass/ fail. So I would recommend people don't get bogged down on this at this stage, do your best, what will be will be.
lisa39 wrote: » Does anyone have a case index for APM? Am going to do one up tomorrow, but if anyone would like to save me the time it would be much appreciated! :-)
lisa39 wrote: » I think it is possible to pass, the only thing is there are no hard and fast rules on it.
