Skip to content

cima-f1

IFRS 5 - Example 1 - CIMA F1 Financial Reporting

CIMA Free Mock Exam
CIMA F1 lectures Download F1 notes
YouTube video

2 Comments

  1. Trevor
    Why 11,000 in depreciation costs, I thought NCA-HFS do not have depreciation costs. Can someone explain please.
  2. Marzena
    Trevor: your are right, an NCA HFS item does not get depreciated. The issue here is, however, that in 2004 the impairment occurred or was observed on 30th of November 2004 only, and depreciation was being charged monthly, so until 30th of November there were 11 months of depreciation charged (12.000 of depreciation per annum times 11 months equals to 11.000 of depreciation to be charged to SPL).

Leave a comment