• 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

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

Associates and deffered tax asset

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Associates and deffered tax asset

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 2, 2017 at 11:15 pm #375199
    genty
    Member
    • Topics: 27
    • Replies: 33
    • ☆☆

    Greetings Mike

    What is the risk when dividends are received from the associate? And the accounting for it.

    When is deffered tax asset recognised?

    March 3, 2017 at 7:40 am #375234
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    “What is the risk when dividends are received from the associate?” – I’ve no idea!

    Possibly the dividend is not paid by the associate out of distributable profits and is therefore illegal?

    Possibly wrong accounting? (Dr Cash, Cr Investment Income)

    Maybe inaccurate calculation by the associate?

    “When is deffered tax asset recognised?”

    Very rarely!

    When the tax written down value of an asset exceeds the carrying value of that asset

    OK?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Associates and deffered tax asset’ is closed to new replies.

Primary Sidebar

Kaplan CIMA Free Trial

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

  • mohamed0Ragab141 on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023
  • umrabano63075 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • umrabano63075 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • baophuong on Financial performance – Example 2 – ACCA Financial Reporting (FR)
  • CarolMakombe on Chapter 6 Tax Adjusted Trading Losses – Individuals TX-UK FA2023

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in