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Use the columns to your right to ask any questions you have having worked through the FR material.  Please ensure you detail the session and question number so we can prepare a response and address it during the AMA.  Use the upvoting button so we can identify which questions you deem as the most important.

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Use the columns to your right to ask any questions you have having worked through the FR material.  Please ensure you detail the session and question number so we can prepare a response and address it during the AMA.  Use the upvoting button so we can identify which questions you deem as the most important.

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(Please note; this is not a revision session and full question calculations will not be worked through).

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2015 Autumn question 3 issue 1.can you go through the cost of sales for 2013 & 2014.

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could you write out step by step how to do consolidation question, what to do first, second etc, how to approach consolidation question.

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How to draft a disclosure note

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How to work on consilidation when the Subsidary dividend is recognised as Other Income in Parents PNL.

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How to work on consilidation when the Subsidary dividend is recognised as Other Income in Parents PNL.

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How to account for Dividend declared by Associate or JV in consolidation PNL and CRE?

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Should we take the Overdraft balance of subsidary when calculating Consol cashflow?

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Should we take the Overdraft balance of subsidary when calculating Consol cashflow?

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Any steps that can help us to calculate Deffered Tax Asset/liability?

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Under IAS 38, If the Development Costs/Expenditure incurred during the reporting period qualifies in the reporting period to be classified as a Asset, Should we amortize the Expenditure part that is qualified or should we amortize that only from the next reporting period? Eg: in Autumn 2018, PEC report doesnt amortize the CY development Expenditure. Can you please go through this Question?

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Under IAS 38, If the Development Costs/Expenditure incurred during the reporting period qualifies in the reporting period to be classified as a Asset, Should we amortize the Expenditure part that is qualified or should we amortize that only from the next reporting period? Eg: in Autumn 2018, PEC report doesnt amortize the CY development Expenditure. Can you please go through this Question?

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For the interim assessment you provided us with a breakdown of what topics came up in each question in previous exams. Is there any chance you could provide something similar for the main exam please?

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can you do a question of Defined contribution ? cant find one in question pack

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IFRS15 Variable considerations question

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How to calculate the FX translation reserve and the amount to be included within other comprehensive income when the FX subsidiary was purchased more than 1 year ago? Example would be the FX consolidation question from the 2020 Mock.

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How to calculate the FX translation reserve and the amount to be included within other comprehensive income when the FX subsidiary was purchased more than 1 year ago? Example would be the FX consolidation question from the 2020 Mock.

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2019 Mock Paper
Question 1 - Schedule note 3
How is the Value in Use calculated?

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Why is there no premium/gain on bargain purchase calculated for the associate's investment figure to go in CSOFP?

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In Summer 2017 Paper Q2 how was goodwill of €1,308 calculated as part of the disposal working?

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In Summer 2017 Paper Q2 how was goodwill of €1,308 calculated as part of the disposal working?

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From what I believe if there are inter-company amounts owed Between parent and subsidiary at year end there IS an elimination. Can you explain exactly what would happen here and how you would go about this elimination eg what working would have to be done, what workings would it hit ( Reserves, Goodwill ect) where it would be placed in the SOFP and/or SOPL??

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Where in the question do these figures come from?

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Summer 2014 q3 issue 1

How do you know if something is a DT asset or liab?

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In thee 2016 mock, when calculating the goodwill on the subsidiary you only include 120k as part of the revalue reserve. The figure in the SOFP is 240 and in the SPLOCI there is a revalue gain of 120. Since we are not told when that revalue occurred why do you assume it was at before the acquisition and not take it into account when calculating goodwill?

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In thee 2016 mock, when calculating the goodwill on the subsidiary you only include 120k as part of the revalue reserve. The figure in the SOFP is 240 and in the SPLOCI there is a revalue gain of 120. Since we are not told when that revalue occurred why do you assume it was at before the acquisition and not take it into account when calculating goodwill?

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I don't understand where the consideration figure of €1,900,000 comes from when calculating goodwill

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Why do you not include goodwill on the acquisition of an associate in the SOFP figure?

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Why do you not include goodwill on the acquisition of an associate in the SOFP figure?

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When doing 'correcting entries' - is it ok to reverse the full amount and then do the entry as it should have been (instead of just adjusting by the correcting amount)?

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Session 1 Question Pack - IAS 12 current tax review question 1 (c)

Why does the closing balance total to€98,500

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Is there anywhere that sample disclosure notes for each standard can be found other then using a set of financial statements?

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Is there anywhere that sample disclosure notes for each standard can be found other then using a set of financial statements?

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any tips for doing a FX consol quick on a laptop? I typed mine for my mock to get practice and I found with having to type out the financial statements for the translations as well as the solution it took a lot more time then I have in an exam

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any tips for doing a FX consol quick on a laptop? I typed mine for my mock to get practice and I found with having to type out the financial statements for the translations as well as the solution it took a lot more time then I have in an exam

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How do you calculate the opening balance of retained earnings/NCI when there is an associate involved which was acquired in prior year?

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Is it ok to use an extended trial balance as your answer as like the mock solution?

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Is it ok to use an extended trial balance as your answer as like the mock solution?

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Session 12 deferred tax question in the pack Past Exam question 4 Summer 14 Dant

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Session 12 deferred tax question in the pack Past Exam question 4 Summer 14 Dant

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Please go over, I can't agree my workings with the answer given

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In 2014 question 1, the Investment propery had a revalue reserve of 320. When impairing the Investment property, you dr admin expenses and remove the revalue reserve in its entirety - why did you do this?

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In 2014 question 1, the Investment propery had a revalue reserve of 320. When impairing the Investment property, you dr admin expenses and remove the revalue reserve in its entirety - why did you do this?

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Summer 2014 Q1 note 1: why did you not amortise the intangible asset in proportion to the cashflows over the next 5 years instead of a straight basis as is done? It was apportioned in the review questions.

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Summer 2014 Q1 note 1: why did you not amortise the intangible asset in proportion to the cashflows over the next 5 years instead of a straight basis as is done? It was apportioned in the review questions.

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For development costs - if fully claimed for tax purposes is the tax base nil?

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How did you get reval gain of 40 per the SOPLOCI?

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Are there any more questions available for us to practice? 

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Are there any more questions available for us to practice? 

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Are there any more questions available for us to practice?

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Are there any more questions available for us to practice?

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For the number of employees for 2018, why is it 752 in 2018? If 48 had left and 2 more were expected to leave - would this not give you 50 and so a total of 750 employees entitled to the share options for 2018?

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Can you go through Paper summer 14 Q3 issue 2 option B calc. please?

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Can you go through Paper summer 14 Q3 issue 2 option B calc. please?

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can you show the possible situation that can occur for interco bal eg. TR, CIT,GIT etc. for both parent & sub , Parent & Assoc. thanks

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can you show the possible situation that can occur for interco bal eg. TR, CIT,GIT etc. for both parent & sub , Parent & Assoc. thanks

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In the case study question, do need to take account of the 5% of the debenture into the interest payable? Can you show how finance payable can be calculated?

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In the case study question, do need to take account of the 5% of the debenture into the interest payable? Can you show how finance payable can be calculated?

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can you show to how calculate the amount of profit and oci attributable to Parent and NCI in a finalised fx consol?

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can you show to how calculate the amount of profit and oci attributable to Parent and NCI in a finalised fx consol?

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In Autumn 2017 Q1. For note 2 IFRS 15 the solution divides the amount to be recognised In FY 16 by 2 in order to reflect that members joined evenly during the year. Would you be able to explain this further? And why it is done? Thanks!

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Mock 20, Q4 issue 1

Can you go through how to calculate NCI at the date of disposal please

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Can you do Q3 issue 1 for summer 18 please? I would know to know why net current asset were include in carrying value for impairment calc? I thought only non current asset carrying value are used in impairment calc.

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Can you do Q3 issue 1 for summer 18 please? I would know to know why net current asset were include in carrying value for impairment calc? I thought only non current asset carrying value are used in impairment calc.