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December 2023 ACCA exams:

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

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  1. pvassallo says

    May 22, 2023 at 9:12 am

    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

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  2. ProfLuqman01 says

    September 1, 2022 at 12:57 pm

    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.

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  3. duncana says

    March 3, 2022 at 10:45 am

    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)?

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    • tatianatap says

      May 11, 2022 at 7:09 pm

      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.

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  4. Takyi-Felix says

    March 17, 2021 at 7:52 pm

    Please how can i get tutorial questions to solve

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  5. Faisal says

    November 30, 2020 at 6:53 pm

    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.

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  6. nonobe887 says

    April 28, 2019 at 5:43 am

    is general borrowing cost capitalized or expensed as finance cost

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    • P2-D2 says

      May 24, 2019 at 11:53 am

      It is capitalised when the criteria are met.

      Thanks

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  7. owl120 says

    July 19, 2018 at 6:49 pm

    Would watching all these lectures be enough since they are all based on P2 material?

    Thanks

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    • P2-D2 says

      January 4, 2019 at 8:54 am

      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

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