* ACCA Paper SBR September 2018 Exam was.. Instant Poll and comments *

This topic has 77 replies, 44 voices, and was last updated 7 years ago by gayanfdo.

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September 11, 2018 at 6:40 am #472576
aaman
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You haven’t discounted the consideration since it will be paid after one year from the date of acquisition. I have assumed the discount rate of bond i.e. 5%
September 11, 2018 at 8:45 am #472587
aaman
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@gjohnstone00 said:
Can anyone explain how the disposal of associate was accounted for? It went from a 40% holding, so significant control to 10% so should be accounted for under IFRS 9. Is the template correct to use
Disposal proceeds. X
Fair value of retained interest X
—–
X
Less
Net assets of sub at disposal date. X
Goodwill at disposal date. X
Carrying amount of NCI. (X)
Profit / loss. —–
X
——
Thanks
Its wrong template, this is used whenever the subsidiary get converted to associate on disposal of shares.
September 14, 2018 at 8:24 am #474540
gayanfdo
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Hello everyone, I’m taking an ACCA exam for the first time and that’s gonna be SBR in Dec 18. Seeing most of your comments above suggesting me overall knowledge to pass the exam. Is that right?
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