• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Increase in value of disposal group

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Increase in value of disposal group

  • This topic has 3 replies, 2 voices, and was last updated 11 years ago by AvatarMikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • March 28, 2015 at 6:59 pm #239336
    Avatarogohuldar
    Member
    • Topics: 10
    • Replies: 47
    • ☆☆

    Tutor,

    I refer to Bpp question 57(d) ” Ghorse 12/07″, Could you please explain how the $15m increase in value of disposal group was derived?

    Thank you.

    March 28, 2015 at 7:24 pm #239344
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    As follows:

    Fair value less costs to sell of Cee. 40
    Fair value less costs to sell of Gee. 95

    Total. 135
    Carrying value. (105)

    Increase. 30
    Impairment recognised in Cee. (15) (50 – 35)

    Therefore increase in carrying
    value of disposal group. 15

    Ok?

    March 29, 2015 at 2:46 am #239358
    Avatarogohuldar
    Member
    • Topics: 10
    • Replies: 47
    • ☆☆

    Ok, I didn’t know that question (d) is a continuation of (a’).

    Thanks Mike.

    March 29, 2015 at 7:08 am #239368
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    You’re welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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 Exams – Instant Poll

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

  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)
  • Gyette on The Finance Function in the Digital Age – CIMA E1
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AllisonHoang on MA Chapter 2 Questions Sources of Data

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in