• 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

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Deemed disposal-Piecemeal

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deemed disposal-Piecemeal

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 1, 2016 at 3:21 pm #352885
    zulfi245
    Member
    • Topics: 65
    • Replies: 37
    • ☆☆

    -P acquires 30% holding in A for $1000.
    -Further 40% acquired for $6000
    (Fair value of previously held interest is $4000)

    In question paper Investment in A is given at cost i.e 1000 (30%)+ 6000(40%).

    When we assume disposal of previously held interest (30%), we compare fair value of 30% $4000 with (which of them?)

    -Carrying amount of associate(cost+share of profits)
    or
    -Carrying amount in question at cost i.e $1000 for 30%

    December 1, 2016 at 9:37 pm #352994
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7205
    • ☆☆☆☆☆

    Hi,

    We previously held 30% at a cost of 1000 so we would compare it to that figure.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • Markie on Inventory Control (part 3) – Economic Batch Quantity – ACCA Management Accounting (MA)
  • John Moffat on Cost Classification and Behaviour part 1 – ACCA Management Accounting (MA)/you
  • John Moffat on FM Chapter 8 Questions – Relevant cash flows for DCF
  • Sid24012003 on Cost Classification and Behaviour part 1 – ACCA Management Accounting (MA)/you
  • babysnow88 on Equity settled share based payments – service – ACCA (SBR) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in