- This topic has 1 reply, 2 voices, and was last updated 5 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › dismantling costs
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!
You are correct but FR / SBR is not about cash availability – that’s something for the Treasury department to sort out.
