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<cite>@boomboom said:</cite>
55% 🙂 was sure I’d failed as I only answered 75 of the marks!!Me too, almost 20+ marks not answered, but get 53, anyway, happy enough!
Would you mind if I answer what I know of it?
Actually, it will increase your VIU.
However, IAS 36 not apply to unwinding of discount, therefore cannot recognised the reversal of impairment.Well, I don’t have the book, but can conclude some reasons:
1)No longer associate, either:
#Disposed
#Other shareholders intervened that diluted your holding, or significant influence lost
#Indeed no significant influence, even though held 30%(rare case)2)Different method of calculation, for example, few things to adjust, so working shown directly on the line of the figure in the financial statement, so don’t worry
Actually I don’t know how kaplan presented because I used to the bpp style of presentation. Anyway, I hope I can help you