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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Difference between calculating property plant & equipment under cost value and under carrying value.
I am confused and can’t find out yet when to calculate the PPE under ‘cost value’ andwhen to calculate PPE under ‘carrying value’ in cash flow statement. Its giving me big trouble while calculating PPE. Please Clarify.
Look for a Revaluation Reserve Account movement. If there’s a movement this year compared with last year, then some PPE has been revalued during the year.
I wasn’t sure what your question was but, if I have interpreted it correctly, then the above should have answered it.