Interactive BPP books for September 2026 exams, recommended by OpenTuition.
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Ms Word show word count of my RAP 7322 i.e. excluding words in Graphs and Picture.
Is this word count i will display on my title page of RAP? or manually count all the words including words in Graphs and Pictures and display it on title page of RAP?
yes.
If the inflow of cash or cash equivalents is deferred, the fair value of the consideration receivable is less than the nominal amount of cash and cash equivalents to be received, and discounting is appropriate. This would occur, for instance, if the seller is providing interest-free credit to the buyer or is charging a below-market rate of interest. Interest must be imputed based on market rates. [IAS 18.11]
@mikeLittle thanks for valuable suggestion,
Get it at IAS plus.
