• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Chapter 4 example 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Chapter 4 example 2

  • This topic has 5 replies, 2 voices, and was last updated 8 years ago by AvatarP2-D2.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • July 6, 2017 at 10:05 pm #394895
    Avataranazoric
    Participant
    • Topics: 36
    • Replies: 59
    • ☆☆

    Hello, I was wondering how they got the “(80)” depreciation used in (W2) Net assets of subsidiary workings, in the answer at the back.

    July 7, 2017 at 9:26 am #394936
    AvatarP2-D2
    Keymaster
    • Topics: 4
    • Replies: 7232
    • ☆☆☆☆☆

    Hi,

    The fair value adjustment is 400 which is then depreciated over 10 years from the date of acquisition to the reporting date. The annual depreciation is therefore 40 and given the subsidiary was acquired two years ago gives us a total of 80.

    Thanks

    July 13, 2017 at 10:03 am #395719
    Avataranazoric
    Participant
    • Topics: 36
    • Replies: 59
    • ☆☆

    Thank you.

    July 13, 2017 at 10:15 am #395721
    Avataranazoric
    Participant
    • Topics: 36
    • Replies: 59
    • ☆☆

    How did they get the fair value adjustment figure of 400 please?

    July 13, 2017 at 10:18 am #395722
    Avataranazoric
    Participant
    • Topics: 36
    • Replies: 59
    • ☆☆

    Or is it a balancing figure? The “excess” they talked about.

    July 14, 2017 at 7:59 am #395866
    AvatarP2-D2
    Keymaster
    • Topics: 4
    • Replies: 7232
    • ☆☆☆☆☆

    Hi,

    Have you watched the video? The answers is contained in there.

    Thanks

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • tomikacharles1986 on Depreciation Introduction – ACCA Financial Accounting (FA) lectures
  • CartelAwper on ACCA BT Chapter 3 – An organisation’s stakeholders – Questions
  • Colossus on Presentation of financial statements – Example 1 (revision) – ACCA Financial Reporting (FR)
  • Jay15 on Relevant cash flows for DCF Inflation (example 5) – ACCA Financial Management (FM)
  • oabilentatiwa on Process Technology and Quality control – CIMA E1

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in