Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

ACCA December Exams

Post comments & Vote in Instant poll >>

20% off ACCA & CIMA Books

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

Borrowing costs, grants and investment properties – ACCA (SBR) lectures

Reader Interactions

Comments

  3. Very helpful lecture! I just have a couple of queries on Investment Properties (for completeness)

    1. If the PPE were held at Fair Value (instead of Cost), when it changes to an investment property (also at FV), does the gain still go to OCI?
    2. If the company WERE to change the investment property back to PPE, would the gain/loss go to P&L or OCI?

    Many Thanks

  4. I am wondering why the 1.5 is taken to OCI. I think the revaluation surplus as of the time of transferring to I.P has been realized; hence, should be taken to P&L. Moreover, there will not be any further evaluation, especially, a loss that can then cancel the revaluation gain earlier recorded.

    Finally, at what point will the 1.5 in revaluation reserve be realized or taken to P&L?

    Thanks.

  5. in example 5, why has depreciation been shown as a positive figure and amortisation shown as a negative figure? Shouldn’t both depreciation and amortisation be subtracted, giving a P+L figure of (1.2) not (0.8)?

    • duncana,
      Amortisation here is recognition of annual portion of deferred income, so it is an income line, that is positive figure.
      Depreciation is a standard expense, that is negative figure.

  7. Hi,

    If the loan was funded for the project then why is it not 9/10 months rather than 9/12 months. It does not state anywhere the loan was made available in January.

    Or should we assume it is always for a full year unless stated.

    Please can you respond.

    • Hi,

      If the video is still on here then it will be suitable. We will eventually re-record them all so that P2 is not mentioned but given that there is no huge difference to how the accounting standards are examined then we haven’t re-recorded anything just yet.

      Thanks

Leave a Reply