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ACCA Pre Sept Mock – Question 3

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › ACCA Pre Sept Mock – Question 3

  • This topic has 1 reply, 2 voices, and was last updated 3 weeks ago by Stephen Widberg.
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  • August 21, 2025 at 8:23 pm #718894
    nevada17
    Participant
    • Topics: 14
    • Replies: 9
    • ☆

    Hi,
    I’m currentl;y wokring on ACCA Pre Sept Mock –
    Please can you explain to me how can the apartment building in Qu 3b, be an inventory, but not a NCA?
    Thank you.

    August 23, 2025 at 9:18 am #718934
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3427
    • ☆☆☆☆☆

    IFRS 5

    NCA held for sale – maesure at lower of CA and FV less disposal costs; classify as current asset

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