PQ magazine is for part qualified accountants.
Read the latest web issue here if you like what you see sign up today
March Optional paper exam tips
03 March 2017
BPP's OPTIONAL PAPER EXAM TIPS FOR MARCH 2017
Project appraisal (domestic & overseas)
Both are likely to include cost of capital calculations.
Risk management VaR, real options, hedging and risk mapping.
Risk management currency or interest rate.
Ethical & general financing issues dividend policy.
Behavioural finance see examiners recent article.
KPIs and EVA.
Analysis of quality related costs.
Performance management frameworks building blocks, performance pyramid, and the balanced scorecard.
Information reporting CSFs and KPIs.
Application of strategic models PEST, Porters 5 forces, the value chain.
HR frameworks reward and appraisal systems.
Risk management and environmental management accounting.
Read the examiners big data, integrated reporting and performance management model articles.
Group of companies overseas aspects and losses.
Unincorporated businesses, particularly loss relief or involving a partnership basis period rules.
CGT versus IHT available reliefs.
Overseas aspects of income tax, CGT, IHT or corporate tax.
Personal service company.
Company purchase of own shares.
Enterprise investment schemes/Seed EIS/venture capital trusts.
VAT partial exemption or land & buildings or transfer of a going concern or overseas transactions.
Transfer of trade versus sale of subsidiary.
Patent box, research and development expenditure.
Planning, risk assessment, evidence gathering and practice management.
A non-audit engagement such as prospective financial information (PFI).
Financial reporting issues.
Practice management ethics & quality control.
Reporting completion & communication.
Subscribe to RSS