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F7 Examiner Articles from 2012????

This topic has 4 replies, 4 voices, and was last updated 12 years ago by kevgooner.

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May 28, 2012 at 2:53 pm #52938
liamcolm
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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
May 28, 2012 at 4:04 pm #98521
mikayao
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yes
May 28, 2012 at 4:40 pm #98522
liamcolm
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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???
May 28, 2012 at 4:53 pm #98523
Najiya
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Asset Cost
June 3, 2012 at 6:59 pm #98524
kevgooner
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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
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