• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

BPP Practice and Revision Kit – question 15 Tippletine

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › BPP Practice and Revision Kit – question 15 Tippletine

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 25, 2022 at 12:49 pm #664241
    otacca
    Participant
    • Topics: 6
    • Replies: 1
    • ☆

    Hello,

    Why is the tax allowable depreciation not added back in the calculation after the calculation of the tax?

    Thank you

    August 26, 2022 at 7:26 am #664289
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54709
    • ☆☆☆☆☆

    TAD is only added back if it had previously been subtracted in arriving at the net cash flows, because of the tax being calculated within the statement of cash flows.

    Here the tax has been calculated separately, so no TAD has been subtracted in the cash flows and so there is nothing to add back.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 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

  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)
  • Salexy on Optimal pricing – equations- ACCA Performance Management (PM)
  • zan13898 on Sources of Finance – Islamic Finance – ACCA Financial Management (FM)
  • hana256 on Corporate Reorganisation and Capital Reconstruction Schemes (part 2) – ACCA (AFM) lectures
  • rustamdiamond on FA Chapter 9 Questions – Inventory and IAS 2

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