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Recognition and derecognition - ACCA Financial Reporting (FR)

VIVA Subject Guide

7 Comments

  1. Syari
    Thank you
  2. Viktoriia
    Hi. Can I use those videos for exam on November 2022?
  3. Oksana
    Hi, i don't think there are options to sit this exam in November. Sessions are 4 times a year - September, December, March and June.
  4. Kavekotokere
    Hi i am trying to load the recognition and recognition but its not opening every time i try to open it its opening this video please help?
  5. Kavekotokere
    its okay thanks i managed.its working
  6. Wasay
    What about long term liabilities? We do not have a present obligation. So will they be derecognized?
  7. Vrushabh
    Derecognition of liability will only happen when there is NO obligation. Regarding the long term liability there is going to be transfer of economic benefits in the future and this is certain.
    Therefore, derecognition will not take place.

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