• 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

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Excess depreciation transfer to ret earnings

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Excess depreciation transfer to ret earnings

  • This topic has 3 replies, 2 voices, and was last updated 12 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 30, 2013 at 10:30 am #144119
    hasanali95
    Member
    • Topics: 239
    • Replies: 248
    • ☆☆☆

    Q Ambush (12/05)
    When property is revalued is it necessary to transfer excess dep to retained earnings if its not asked for in the qs?

    October 30, 2013 at 3:27 pm #144149
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    No, it’s not necessary. However, it is seen as good practice to transfer and amount equal to the “excess” depreciation from the revaluation reserve to the retained earnings each year. But that’s not mandatory

    October 30, 2013 at 3:40 pm #144154
    hasanali95
    Member
    • Topics: 239
    • Replies: 248
    • ☆☆☆

    Thanks

    October 30, 2013 at 3:45 pm #144157
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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 Exams – Instant Poll

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

  • John Moffat on Financial management objectives – ACCA Financial Management (FM)
  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • Kamilo4ka on Financial management objectives – ACCA Financial Management (FM)
  • lexb on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • billgates on The nature and structure of organisations – ACCA Paper BT

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