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IFRS 5 – NCA – HFS introduction – ACCA SBR

VIVA

Reader Interactions

Comments

  1. Olakunle.qasim says

    September 20, 2024 at 12:15 pm

    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?

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  2. Acastanot says

    March 4, 2023 at 4:54 pm

    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

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    • Edward1k says

      May 22, 2024 at 4:39 pm

      i agree, it’s very unclear

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  3. Ruginthan says

    March 9, 2022 at 2:46 pm

    Nice beard ?

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  4. Ruginthan says

    March 9, 2022 at 2:46 pm

    Nice beard ?

    Log in to Reply
  5. segbuyota.rukevwe says

    June 15, 2021 at 2:51 pm

    Please what is the difference between “fair value less cost to sell” and “NRV”

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