• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

PPE depreciation after revaluation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › PPE depreciation after revaluation

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 1, 2014 at 7:32 am #180261
    merryjxm
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    As stated in the IAS16, the difference of previou depreciation and new depreciation after revaluation needs to be transferred from revaluation surplus to retained earning. But this kind of amount will not be realised in cash or cash equivalents, how to distribute the amount as profit to their shareholders?

    August 1, 2014 at 8:40 am #180271
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23326
    • ☆☆☆☆☆

    You don’t distribute profits to shareholders! Can you imagine being a shareholder and receiving notice from the invested company that you are to receive $X profits

    Cash is distributed and the amount paid / appropriated is shown as a reduction in Retained Earnings within the Statement of Changes in Equity

    In addition, unless something has changed and I missed it, the annual transfer from Revaluation Reserve to Retained Earnings is “suggested” rather than “required”

    Hope that helps

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)
  • Hsaini on Accounting for Management – ACCA Management Accounting (MA)
  • kennedyavege@2023 on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in