- This topic has 1 reply, 2 voices, and was last updated 4 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 › FVOCI equity interest derecognised
case 1: if equity interest of 8% measured at FVOCI disposed off, FV of retained interest $0.5m greater than carrying amount, where does gain go? SPL or OCI?
case 2: equity interest of 8% measured at FVOCI, increased to 60% total. FV of retained interest $0.5m greater than carrying amount(like above), where does gain go? consolidated SPL or OCI?
If FVOCI – then everything is OCI.
Make sure you are not working questions more than 3 years old as there was a rule change.