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Forums › ACCA Forums › ACCA FR Financial Reporting Forums › F7 Examiner Articles from 2012????
Hello – Just want to confirm that no Technical Articles have been uploaded onto the ACCA website in 2012 – From what i see the most recent article is October 2011
yes
Thanks. Also, when accounting for an impairment under IAS 36, does the Credit go to the Asset Cost or the Accumulated Depreciation of the Impaired asset???
Asset Cost
Cr Asset so Asset Value reduces to new value.
With the loss being shown in the I/S, unless it is reversing a previous gain in which case the loss is recognised in OCI section