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SBR

IFRS 5 - NCA - HFS introduction - ACCA SBR

VIVA Subject Guide
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5 Comments

  1. Olakunle
    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?
  2. Alvaro
    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
  3. Edward
    i agree, it's very unclear
  4. Rugi
    Nice beard ?
  5. Rugi
    Nice beard ?

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