IFRS 5 – NCA – HFS introduction – ACCA SBR
Reader Interactions
Comments
Leave a Reply
You must be logged in to post a comment.
Free ACCA & CIMA online courses from OpenTuition
Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
20% off ACCA & CIMA Books
OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>
Please sir, you debited the p&L with the impairment loss, does it mean that the gain in revaluation still in the OCI will not be reduced by an impairment loss?
Dear Sir,
You say (and in the notes it is stated) that the Non-current asset held for sale is valued at the ower of the carrying value and the fair value less cpost to sell. In the example later we see that even though the carrying value was lower, we revaluated it to the fair value less cost of sale.
Why is that?
Thanks a lot and best regards
i agree, it’s very unclear
Nice beard ?
Nice beard ?
Please what is the difference between “fair value less cost to sell” and “NRV”