CIMA F1 lectures Download F1 notes
IAS 36 Impairment of Assets – CIMA F1 Financial Reporting
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
ACCA December Exams
20% off ACCA & CIMA Books
OpenTuition recommends the new interactive BPP books for March 2025 exams.
Get your discount code >>
The notes are missing a part in 3. Record the impairment, cash generating unit
HI there, I do not follow the answers of example 1 on page 89. Why is the recoverable amount the lower figure (18,995) and not the higher figure (24,000). Impairment on the video is $1,000; whereas on the textbook is $6,045.
Many thanks.
Looks like an error to me.
The total of assets after impairment if you add them together comes up to 260m not 250m, where did we go wrong please?
thanks
30+90+93.333+46.667=260
The figures given in the example do not total £370,000 it should be £380,000.