• 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 December 2025 exams.
Get your discount code >>

WDA

Forums › ACCA Forums › ACCA TX Taxation Forums › WDA

  • This topic has 2 replies, 2 voices, and was last updated 15 years ago by jing.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • August 26, 2010 at 1:01 pm #45078
    jing
    Participant
    • Topics: 3
    • Replies: 4
    • ☆

    In lecture Example 13 (ch 5), I don’t understand why no calculation of WDA after FYA @ 40%. The figure (18000) just transfer to main pool without WDA.My understanding is WDA should be based on TOTAL figure from main pool. Can somebody help me?

    August 26, 2010 at 9:30 pm #67203
    acltang72
    Member
    • Topics: 18
    • Replies: 182
    • ☆☆☆

    WDA is not available for expenditure qualifying for FYA, therefore the £18,000 is only transferred to the general pool after WDA has already been deducted on everything else. In simple words, you can’t give FYA and WDA on the same expenditure

    August 26, 2010 at 9:55 pm #67204
    jing
    Participant
    • Topics: 3
    • Replies: 4
    • ☆

    Cool, thanks a lot.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 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

  • smuuo on FM Chapter 8 Questions – Relevant cash flows for DCF
  • hikati on ACCA BT Chapter 16 – Performance and appraisal interviews – Questions
  • hikati on ACCA BT Chapter 15 – How an individual can develop – Questions
  • Salimbek909 on The Management Accountant’s Profit Statement – Absorption Costing – ACCA (MA)
  • hikati on ACCA BT Chapter 12 – Theories of motivation – Questions

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