Thank you for this lecture on Talam. It was very well explained and helped me to solve the question easily. Every small thing and value where it came from and the concept behind it, was all very well covered in this lecture.
The kit ans and acca sample ans is (6000) as in excel there is minimum change due to calculation done on excel will be considering more decimal values than the one used in kit and the (6000) is entire NPV.. Our NPV is not 22 it is (22000).. If u can add the kit ans u will get (6) .. and in excel we get (22) they just multiplied by 1000 as in calculation part we take ($'000) so multiplying 1000 gives entire figure of NPV. The small change from excel calculation will not penalise the marks and marks will be awarded for this NPV figure.
why losses is not carry fwd to next year when arriving at taxable income while other question such as Tramont Co (Dec11), the losses will get carried fwd ? any of you can help ?
Because he didn't calculate the tax in another working. It's all the same, if you separate the tax workings, then there's no need to add back the depreciation as the depreciation has been reflected from the deductions in the tax working. However, if you don't separate it, then depreciation should be added back as it shouldn't be taxed. Hope that helps!
@@adell508 There are examples where in the Sample Answers there is a separate working for tax but TAD is not added back in the answer (e.g. Okan from the 2019 Sep/Dec sample questions). As far as I know by default it is assumed that the TAD equals the amounts needed to maintain non-current assets, that's why TAD is not added back but in Hathaway this assumption didn't hold. The main question is how you are marked if your assumption is the opposite of the markers. :)
Thank you for this lecture on Talam. It was very well explained and helped me to solve the question easily. Every small thing and value where it came from and the concept behind it, was all very well covered in this lecture.
Thank u sir for these videos. May God bless u n ur family 😊
Thank you for your outstanding explainations.
very clearrrrr. Thank you!!
Why tax loss is not carried frwrd?
Thankyou sir!
When we calculate NPV on excel we get a NPV of (22.06) however the kaplan kit shows the answer as (6000) why such a difference
The kit ans and acca sample ans is (6000) as in excel there is minimum change due to calculation done on excel will be considering more decimal values than the one used in kit and the (6000) is entire NPV.. Our NPV is not 22 it is (22000).. If u can add the kit ans u will get (6) .. and in excel we get (22) they just multiplied by 1000 as in calculation part we take ($'000) so multiplying 1000 gives entire figure of NPV. The small change from excel calculation will not penalise the marks and marks will be awarded for this NPV figure.
Thanks. I think now with the introduction of BSOP calculator, we won't be required to calculate the value of call value and put value ??
why do we charge tax on negative cash flows
why 60M is showed as inflow and taken in calculation of Pa. It is actually Pe and is an outflow. What's the logic?
why losses is not carry fwd to next year when arriving at taxable income while other question such as Tramont Co (Dec11), the losses will get carried fwd ? any of you can help ?
Bcauz in question it was specified to carry forward.
love from nepal
why is the depreciation added back in this question whereas is many other questions depreciation is not added back
Because he didn't calculate the tax in another working. It's all the same, if you separate the tax workings, then there's no need to add back the depreciation as the depreciation has been reflected from the deductions in the tax working. However, if you don't separate it, then depreciation should be added back as it shouldn't be taxed. Hope that helps!
@@adell508 There are examples where in the Sample Answers there is a separate working for tax but TAD is not added back in the answer (e.g. Okan from the 2019 Sep/Dec sample questions).
As far as I know by default it is assumed that the TAD equals the amounts needed to maintain non-current assets, that's why TAD is not added back but in Hathaway this assumption didn't hold.
The main question is how you are marked if your assumption is the opposite of the markers. :)
@@piuspeto ah thanks for the explanation! I have passed my ACCA papers actually hehe so goodluck to anyone still taking it!
@@adell508 Good for you, mate, I'll go this Friday, I'm really curious how it's gonna go. Good luck everyone!
@@piuspeto so here we shouldn't add back TAD ? The npv in the solution is diff frm this video
THANK YOU SO MUCH SIR