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Derecognition of financial instruments – September 18 (no. 1C)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Derecognition of financial instruments – September 18 (no. 1C)

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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    Posts
  • May 30, 2021 at 12:35 am #622239
    chinedu123
    Member
    • Topics: 17
    • Replies: 34
    • ☆☆

    Sir,

    What is the best way/exam technique way to explain derecognition of financial instruments just like 2018 number 1c question came up?

    A more preferable exam debrief answer technique to derecognition of financial instruments.

    Thank you.

    May 30, 2021 at 4:51 pm #622327
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    Break the transaction down by date and use the dates as subheadings:

    7/x5 Date of purchase
    6/x6 SFP date
    7/x6 Derecognition (or not)
    6/x7 SFP date

    In terms of derecognition, I would just use words such as (no) transfer of risks and rewards.

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