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Examiner report D16

This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.

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May 10, 2019 at 12:16 pm #515498
toushiga
Participant
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Hello Sir,
In the examiner report Dec16, Example 2, why the OCI related to equity investment need to time apportioned?
is it only revaluation surplus no need to time apportioned but all others need?
Thanks.
May 11, 2019 at 7:52 am #515581
P2-D2
Keymaster
- Topics: 4
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Hi,
It states in the question to assume that losses accrue evenly throughout the year, and so we should therefore pro-rate these losses.
Thanks
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