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BPP 22, Preparation question

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › BPP 22, Preparation question

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
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  • June 22, 2018 at 1:11 pm #459715
    richardscully
    Member
    • Topics: 197
    • Replies: 145
    • ☆☆☆

    Hello

    Should there not be interest payable under current and non current liabilities?

    June 25, 2018 at 12:51 pm #460091
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    As the payments are made in arrears the payment on 31 December 20X1 will have paid off any interest accrued in the year. Therefore at the reporting date, there will be no interest outstanding and so the current liability will not show any interest payment.

    If the payment was in advance then we would make this separation of the interest payable within current liabilities, as the first thing it will pay is the interest that was accrued in the prior year.

    Thanks

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