• 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

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

dismantling costs

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › dismantling costs

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 7, 2021 at 6:19 am #601784
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    Sir I understand that we increase our liability by unwinding the discount factor each year and debiting the SPL alongside crediting the liability. But still this entry nowhere really tells us that we will have enough cash available at the end of the project when real dismantling will take place and that we will be able to meet this expense.

    Many thanks!

    January 7, 2021 at 1:51 pm #601820
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3442
    • ☆☆☆☆☆

    You are correct but FR / SBR is not about cash availability – that’s something for the Treasury department to sort out.

  • 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

  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • mrjonbain on Chapter 2 – Income tax computation TX-UK FA2023
  • AdityaSairam on The cost of capital (part 2) – ACCA (AFM) lectures
  • Kuzik on Chapter 2 – Income tax computation TX-UK FA2023
  • tabishas2000 on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in