- This topic has 1 reply, 2 voices, and was last updated 9 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › June 2012 Section A Q1a
When working out the consideration for Zinc, why was an increase in fair value of $1m included to work out the investment figure and how was that figure calculated?
Hi,
It’s a bit of an odd one and one that we’ve not seen again since thankfully. The $1 million comes from the difference between the total of $18 million consideration and the $19 million recorded in the SFP.
Personally, I’d have included the $16 million and then added the fair value of the previously held 5% investment at $5 million, to give the total of $21 million that is in the answer.
Thanks