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going concern basis

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › going concern basis

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.
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  • December 1, 2014 at 4:37 pm #215231
    jess
    Member
    • Topics: 36
    • Replies: 19
    • ☆☆

    if a division sell off as going concern, we use book value or market value? other than going concern basis, what other basis available to value a business unit if we want to sell it? when do we use replacement cost?

    December 1, 2014 at 8:18 pm #215467
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    Book value means nothing (unless the non-current assets were purchased recently).

    Replacement cost is only relevant for the purchaser – that is what it would cost them to set up the business themselves (although of course it ignores goodwill).

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