FNST CBE no 4

anniebabeanniebabe Experienced MentorPosts: 595Registered
Just going through the Financial Statements CBE4 on the AAT website.
Section 2 - Q2.2
Sally Barker - explain ratios question.
Earnings per share?? I thought that had been removed from the sylabus?
Can anyone help - is this still examinable? I havent looked at it before- as I thought it had been removed.
Thanks

Comments

  • Jo ClarkJo Clark Font Of All Knowledge Posts: 2,525Registered
    Hello Anniebabe

    Have you accessed the syllabus in the student area to check the examinable areas? Unfortunately I don't seem to be able to do this now I have completed my studies!

    Good luck.


    JC :o
    ~ An investment in knowledge always pays the best interest ~
    Benjamin Franklin
  • anniebabeanniebabe Experienced Mentor Posts: 595Registered
    According to the copy I have here from August 12 - the whole of IAS 33 was removed.
    Was assuming that this would be taken into consideration when the AAT posted the new CBE docs onto the Website :/ - so not sure if there is something I have missed.
  • Jo ClarkJo Clark Font Of All Knowledge Posts: 2,525Registered
    I think the best thing would be for you to phone/email student services and mention this to them.

    Good luck with your FNST exam.

    Not long to go now :D
    ~ An investment in knowledge always pays the best interest ~
    Benjamin Franklin
  • anniebabeanniebabe Experienced Mentor Posts: 595Registered
    Hi again Jo
    I think your right I should email them.
    Thanks :)
  • Dahir AhmedDahir Ahmed Feels At Home Posts: 63Registered
    Hi
    IAS 33 is detailed on the FNST factsheet which details all of the IAS's assessable in the FNST exam. You could view it on "my AAT".

    Regards
  • anniebabeanniebabe Experienced Mentor Posts: 595Registered
    Hi
    Yes, I know it is listed, but it is also marked as removed from the sylabus from August 2012.
    So just want to know if it has been put back into the sylabus - as examinable.
    I thought that the 2 new CBEs reflected the new sylabus.
  • Dahir AhmedDahir Ahmed Feels At Home Posts: 63Registered
    In that case, I don't think it'll be assessed as a written question but could be as part of the ratio questions (2.1 & 2.2). I'd forgotten about it being dropped from the syllabus and ended up basing my revision on the factsheet.
  • omega manomega man Trusted Regular Posts: 283Registered
    From my understanding IAS 33 earnings per share, although has been dropped from being assessable, you still have to know how to work it out. So i am afraid there is revision for us as this could be given as aratio question, but probably not a written question.
  • anniebabeanniebabe Experienced Mentor Posts: 595Registered
    problem solved - had an email back from AAT.
    This is what they said :-
    The earnings per share ratio (in its most basic form) is still assessable and is given in the guidance notes under ‘ratio formulas’ (on page 14 in the version with changes highlighted). This ratio is a performance measure that can be used for all limited companies. Detailed knowledge of IAS 33 is no longer required, as you have said.
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