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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Doubt
Which one of the following items is unlikely to be considered a one off item which would impact the comparability of ratios?
What do u mean by this kaplan kit question no.1 147, pg 47
“What do u mean by this kaplan kit question no.1 147, pg 47” – let me ask you this – Why are you asking me what I mean?
Give me the full question and I’ll try to explain it for you
what do u mean by oneoff item?
Let me turn this round (because it wasn’t me that used that expression!), what do YOU mean by oneoff item?
I ask again, “Why are YOU asking ME what I mean?” – it’s you that is using these expressions, not me!
Now, may I suggest that you rephrase your question to something like “I don’t understand the expression “one-off item”. Please could you explain what that means?”
If that’s your question, then ask it, and I’ll answer
yeah ,“I don’t understand the expression “one-off item”? which would impact the comparability of ratios?
A “one-off” item is an item of a non-recurrent nature. A sale of an item of plant is not a transaction happening in the ordinary course of business. It may in fact be the only sale of plant that takes place in that year. So, in that situation, it truly IS a one-off.
But the expression is applied to any transaction that is unusual and, importantly, non-recurrent in its nature
Does that explain it for you?
yeah thnks
You’re welcome
