• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

adeel110

Profile picture of adeel110
Active 5 months ago
  • Topics: 0
  • Replies: 2
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • February 18, 2020 at 8:50 pm #562319
    1781cec725ea03d40ec41f236b1d83042af1739748f1cfd087fffb35bef1481f 80adeel110
    Participant
    • Topics: 0
    • Replies: 2
    • ☆

    You also mentioned that decrease of $0.4m is due to ECL they why its mentioned that ECL does not effect the carrying value of the instrument.

    February 18, 2020 at 8:44 pm #562317
    1781cec725ea03d40ec41f236b1d83042af1739748f1cfd087fffb35bef1481f 80adeel110
    Participant
    • Topics: 0
    • Replies: 2
    • ☆

    Hi,
    I am having a problem regarding the same question.

    Can you explain why the impairment of $0.7million is being charged like this ‘$0.4million in P&L and $0.3 in OCI’

    And if your saying that $0.4million is due to ECL then why it is being recognised through P&L not OCI because it is mentioned above in the question that ECL allownace in recognised in OCI?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Financial management objectives – ACCA Financial Management (FM)
  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • Kamilo4ka on Financial management objectives – ACCA Financial Management (FM)
  • lexb on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • billgates on The nature and structure of organisations – ACCA Paper BT

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in