[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-289151-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-289151-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","acca-p4-2015-jun-options","ACCA P4 2015 Jun - options","","ACCA P4 2015 June exam question paper covering an options-focused, two-section attempt structure with one compulsory and one optional section. The scenario centers on Yilandwe’s economic conditions and stabilization policies, plus a foreign investor considering setting up an assembly plant to produce and export high-tech diagnostic components. The case provides macroeconomic assumptions, investment timing, pricing and volume forecasts, tax and depreciation rules, royalty arrangements, transfer pricing negotiation, and detailed cash-flow inputs for evaluation under given exam instructions.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/acca-p4-2015-jun-options/289151/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/acca-p4-2015-jun-options/289151.png","ImageObject",300,407,{"name":42,"@type":43},"Berry Peter","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-04","2026-09-17",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",8,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"How is the paper structured for the June 2015 P4 attempt?","Question",{"text":63,"@type":64},"The paper is divided into two sections. Section A has one compulsory question and Section B includes options with a specified number of questions to attempt.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What is the core scenario involving Yilandwe and the investor?",{"text":68,"@type":64},"A listed company from Monaco is considering establishing an assembly plant in Yilandwe and exporting the assembled diagnostic component to European customers.",{"name":70,"@type":61,"acceptedAnswer":71},"Which financial assumptions and adjustments are provided for evaluating the project?",{"text":72,"@type":64},"The case includes four-year project timing, up-front investments, working capital changes, selling price and unit sales forecasts, transfer pricing negotiations, variable and fixed costs with inflation, and corporation tax and depreciation plus royalty 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allowed\u003Cbr>􀀒􀀜􀀘􀀛in􀀞 􀀘n􀀛 pl􀀘nnin􀀞􀀇􀀖ritin􀀞􀀇 | 􀀂􀀆 minut􀀜s 􀀄 ours |\n| --- | --- |\n| 􀀔 is p􀀘p􀀜r is 􀀛ivi􀀛􀀜􀀛 into two s􀀜􀀚tions􀀇\u003Cbr>􀀓􀀜􀀚tion 􀀈 – 􀀔 is 􀀐􀀏􀀊 qu􀀜stion is 􀀚ompulsory 􀀘n􀀛 􀀎􀀕􀀓􀀔 􀀙􀀜 􀀘tt􀀜mpt􀀜􀀛􀀓􀀜􀀚tion 􀀉 – 􀀔􀀖􀀐 qu􀀜stions 􀀐􀀏􀀍􀀗 to 􀀙􀀜 􀀘tt􀀜mpt􀀜􀀛\u003Cbr>􀀖ormulae and tables are on pages 􀀎–􀀉􀀋􀀇\u003Cbr>􀀔o 􀀚􀀛T open this paper until instructed by the supervisor􀀇\u003Cbr>􀀔uring reading and planning time only the question paper maybe annotated􀀇 You must 􀀚􀀛T write in your answer booklet until instructed by the supervisor􀀇\u003Cbr>This question paper must not be removed from the examination hall􀀇 |  |\n\nThe 􀀑ssociation of 􀀓hartered 􀀓ertified 􀀑ccountants  \n􀀑 􀀘 p 􀀜 r 􀀑􀀅  \n􀀇􀀎􀀌􀀙􀀐􀀔􀀓 􀀂 􀀜 􀀈􀀏􀀐􀀘 􀀆􀀅􀀃 􀀖􀀚􀀎􀀘􀀙􀀐􀀔􀀓 􀀐􀀘 􀀌􀀔􀀒􀀕􀀚􀀑􀀘􀀔􀀗􀀛 􀀊􀀓􀀍 􀀄􀀉􀀇􀀈 􀀋􀀎 􀀊􀀙􀀙􀀎􀀒􀀕􀀙􀀎􀀍  \n􀀁 􀀉􀀑􀀓􀀊􀀕􀀍􀀛􀀎  \nYilandwe􀀆 whose currency is the Yilandwe 􀀜and 􀀄Y􀀜􀀅􀀆 has faced extremely difficult economic challenges in the past 􀀋􀀎 years because of some questionable economic policies and political decisions made by its previous governments􀀈  \n􀀕lthough Yilandwe􀀃s population is generally poor􀀆 its people are nevertheless well􀀇educated and ambitious􀀈 􀀚ust over three years ago􀀆 a new government took office and since then it has imposed a number of strict monetary and fiscal controls􀀆 including an annual corporation tax rate of 􀀍􀀉􀀂􀀆 in an attempt to bring Yilandwe out of its difficulties􀀈 􀀕s a result􀀆 the annual rate of inflation has fallen rapidly from a high of 􀀏􀀎􀀂 to its current level of 􀀌􀀌􀀂􀀈 􀀞hese strict monetary and fiscal controls have made Yilandwe􀀃s government popular in the larger cities and towns􀀆 but less popular in the rural areas which seem to have suffered disproportionately from the strict monetary and fiscal controls􀀈  \n􀀙t is expected that Yilandwe􀀃s annual inflation rate will continue to fall in the coming few years as follows􀀓  \n􀀉􀀎􀀊􀀘 􀀈􀀕􀀏􀀓􀀊􀀚􀀑􀀖􀀕 􀀘􀀊􀀚􀀎  \n􀀊 􀀋􀀋·􀀉􀀂  \n􀀋 􀀊􀀍·􀀐􀀂  \n􀀌 onwards 􀀒·􀀑􀀂  \nYilandwe􀀃s government has decided to continue the progress made so far􀀆 by encouraging foreign direct investment into the country􀀈 􀀜ecently􀀆 government representatives held trade shows internationally and offered businesses a number of concessions􀀆 including􀀓  \n􀀄i􀀅 zero corporation tax payable in the first two years of operation􀀔 and  \n􀀄ii􀀅 an opportunity to carry forward tax losses and write them off against future profits made after the first two years􀀈  \n􀀞he government representatives also promised international companies investing in Yilandwe prime locations in towns and cities with good transport links􀀈  \n􀀈􀀔􀀖􀀕􀀑 􀀇􀀖  \n􀀙moni 􀀖o􀀆 a large listed company based in the 􀀝􀀕 with the 􀀝 dollar 􀀄􀀁􀀅 as its currency􀀆 manufactures high tech diagnostic components for machinery􀀆 which it exports worldwide􀀈 􀀕fter attending one of the trade shows􀀆 􀀙moni 􀀖ois considering setting up an assembly plant in Yilandwe where parts would be sent and assembled into a specific typeof component􀀆 which is currently being assembled in the 􀀝􀀕􀀈 􀀛nce assembled􀀆 the component will be exported directly to companies based in the 􀀗uropean nion 􀀄􀀗 􀀅􀀈 􀀞hese exports will be invoiced in 􀀗uro 􀀄€􀀅􀀈  \n􀀆􀀙􀀙􀀎􀀔􀀋􀀓􀀜 􀀗􀀓􀀊􀀕􀀚 􀀑􀀕 􀀉􀀑􀀓􀀊􀀕􀀍􀀛􀀎􀀅 􀀏􀀑􀀕􀀊􀀕􀀌􀀑􀀊􀀓 􀀊􀀕􀀍 􀀖􀀚􀀐􀀎􀀘 􀀍􀀊􀀚􀀊 􀀗􀀘􀀖􀀒􀀎􀀌􀀚􀀑􀀖􀀕􀀙  \n􀀙t is initially assumed that the project will last for four years􀀈 􀀞he four􀀇year project will require investments of Y􀀜􀀋􀀊􀀆􀀉􀀉􀀉 million for land and buildings􀀆 Y􀀜􀀊􀀑􀀆􀀉􀀉􀀉 million for machinery and Y􀀜􀀒􀀆􀀏􀀉􀀉 million for working capital to be made immediately􀀈 􀀞he working capital will need to be increased annually at the start of each of the next three years by Yilandwe􀀃s inflation rate and it is assumed that this will be released at the end of the project􀀃s life􀀈  \n􀀙t can be assumed that the assembly plant can be built very quickly and production started almost immediately􀀈 􀀞his is because the basic facilities and infrastructure are already in place as the plant will be built on the premises and grounds of a school􀀈 􀀞he school is ideally located􀀆 near the main highway and railway lines􀀈 􀀕s a result􀀆 the school will close and the ","cbCaij8fv44fM2NG","https://ap.wps.com/l/cbCaij8fv44fM2NG","pdf",243915,25,"English","# Attempt requirements\n## Two-section structure and compulsory questions\n# Business scenario background\n## Yilandwe macroeconomic controls and inflation path\n# Project structure and investment timing\n## Four-year duration and working capital release\n# Commercial assumptions\n## Selling price growth and expected units sold\n## Transfer pricing and component supply costs\n# Tax, depreciation, and royalties\n## Corporation tax rate, treaty treatment, and asset depreciation\n# Cost structure and inflation impacts\n## Variable and fixed costs escalation","[{\"question\":\"How is the paper structured for the June 2015 P4 attempt?\",\"answer\":\"The paper is divided into two sections. Section A has one compulsory question and Section B includes options with a specified number of questions to attempt.\"},{\"question\":\"What is the core scenario involving Yilandwe and the investor?\",\"answer\":\"A listed company from Monaco is considering establishing an assembly plant in Yilandwe and exporting the assembled diagnostic component to European customers.\"},{\"question\":\"Which financial assumptions and adjustments are provided for evaluating the project?\",\"answer\":\"The case includes four-year project timing, up-front investments, working capital changes, selling price and unit sales forecasts, transfer pricing negotiations, variable and fixed costs with inflation, and corporation tax and depreciation plus royalty terms.\"}]","ACCA P4 2015 Jun - options | PDF",63]