Skip to content

FR

IAS 21 - Example - ACCA Financial Reporting (FR)

VIVA Subject Guide
YouTube video

8 Comments

  1. Akshata
    Did you got the answer?
  2. Sasha
    Hi, where does the gain on translation go exactly in the SPL? Do we reduce the expense in operating costs?
  3. Hung
    Hi,
    There is an additional exam preparation question for this topic in the new pre-lecture note, but I am in doubt about the solution.
    How come to got the revised balance of retained earnings as $1,184,000?
    Is it should be (Draft R/E: $3.5m + Sale: $4m + Gain: $166,667 = $7,666,667)?
    Thx~
  4. Jowita
    I also cannot work out how the answer came up to 1,184,000. Did you get an answer for this?
  5. P2-D2Tutor
    Hi,

    You need to be careful with regards to what the questions is specifically asking. It isn't asking for the receivable/payable balance but it is asking for the sales and purchase balances which we find in the statement of profit or loss. So if these were to be consolidated then they would be translated at the average rate in the group accounts.

    Thanks
  6. Mirza
    I am not sure of the response! The response is assuming extra information are provided to conclude the result reached to of $1,184 m which is not true. I insist that the closing draft of R.E is $7.667mm based on data and calculation.
    Thanks......
  7. Tasbiha
    Hi sir, after making the payments how would we record it all in the financial statements of December 2018?
  8. Anan
    SFP

    Inventory - $97,561

    Payables - $0

    SPL

    Gain on translation - $2,114

    ----------

    Please correct me if I'm wrong.

Leave a comment