March 2026 ACCA Exams Results

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brian8820

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Viewing 12 posts – 1 through 12 (of 12 total)
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  • #420414
    Avatarbrian8820
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    Really time pressured hadn’t time to think to respond to requirements properly. Q1 ROMM – i am assuming there was about 8 risks possibly more. The ones i identified although they may not be correct were impairment of brand as revenues decreasing with lower sale items. Ifrs 15 revenue ias 2 consignment stock. Goodwill calculation..possibly no nci and contingent consideration. Eliminate Intercompany bals possibly. Internally generated brand was not shown i assume this is shown in p and l in prior year ???

    #290618
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    When a relief did come up, it wasn’t straightforward.intangible asset another booby trap

    #290609
    Avatarbrian8820
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    Skip a generation? Habitual gifts? Probably on the wrong track

    #290600
    Avatarbrian8820
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    Residency rules, remittance basis, groups, losses, IHT, CGT, Vat. Not tested in detail if at all. 100’s of pages. Instead slithers of the syllabus tested in detail. Examiner trying to be too clever here I feel. Pensions, seis and Incorporation relief accounted for close to 40 per cent ridiculous

    #290336
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    A complete disaster. Expected more CGT, IHT and groups. Missed pensions, EIS, Incorporation relief.

    #289275
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    Hi, yes he would have held 10% for 12 months in the previous 2 years. If he delays he would not hold10 % for 12months in the previous 2 years

    #151880
    Avatarbrian8820
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    Re: Q2 there was little calculation in June suppose they have rectified that now but 25 marks obscure.

    #151870
    Avatarbrian8820
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    I guess PEST could be used as well as there were a few political aspects with government influences and technological implications (internet) and economically there was more disposal income.

    #151866
    Avatarbrian8820
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    Thanks Pendlebury,

    Applied this acceptability in part b and risk, all over the place oh well!

    #151861
    Avatarbrian8820
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    Thank you Nevyana, which model(s) do you think are applicable in this part?

    #151845
    Avatarbrian8820
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    Can anyone remember part a’s requirement? Could a SWOT analysis have been used?

    #151840
    Avatarbrian8820
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    Q1 unsure of part a) guessing I should have used PESTEL perhaps but applied this to suitability in part b?

    Time pressured overall but could have been worse.

Viewing 12 posts – 1 through 12 (of 12 total)

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