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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.
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  • Author
    Posts
  • December 1, 2016 at 3:21 pm #352885
    zulfi245
    Member
    • Topics: 65
    • Replies: 38
    • ☆☆

    -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: 7177
    • ☆☆☆☆☆

    Hi,

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

    Thanks

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