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Bravado June 09

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Bravado June 09

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by spencerli.
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  • December 8, 2011 at 3:48 pm #50990
    anumohan
    Member
    • Topics: 15
    • Replies: 9
    • ☆

    Hi there,

    The OCI calculation is very confusing – the ACCA answers shows 12-1-1.5 = 9.5 and Kaplan shows 12-1-17.4= 9.5 (although the total is wrong)

    the question says they havent recognised anything since May 08 so why is ACCA answer showing 1.5? surely with FVTOCI you cant recycle gains? why doesnt it recognise the 17.4 which per question hasnt been recorded for Bravado.

    any input in much appreciated!

    thanks

    December 8, 2011 at 8:12 pm #91419
    spencerli
    Member
    • Topics: 4
    • Replies: 44
    • ☆

    Excuse me for butting in, but I think I know the answer…

    At 31/05/20X8 there is a gain] of 1.5 (51 – 49.5).
    That goes to Other Components of Equity.

    At 31/05/20X9 there is a loss of 17.4 (51 – 33.6), but 1.5 must be taken from Other Components of Equity first leaving 15.9 to take away from Retained Earnings.

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