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Farham

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Farham

  • This topic has 3 replies, 3 voices, and was last updated 2 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • September 17, 2020 at 8:06 am #585882
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Sir, I would like to ask whether the revaluation surplus of the asset of the CGU can be net off with the related impairment loss? if the revaluation surplus specifically relates to the NCA of the CGU impaired?

    Reference to Sept 2018 Q2(a) Farham – factory subsidence

    September 17, 2020 at 10:49 am #585896
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    If a specific asset is revalued upwards by 100 then impaired downwards by 150:

    – 100 debited to revaluation reserve / OCI
    – 50 debited to P&L as an expense

    December 12, 2022 at 9:59 am #674333
    Klopa
    Member
    • Topics: 0
    • Replies: 1
    • ☆

    @basket random

    Stephen Widberg wrote:If a specific asset is revalued upwards by 100 then impaired downwards by 150:

    I will try to keep this in mind! Thanks!

    December 15, 2022 at 1:29 pm #674677
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    🙂

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Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Farham’ is closed to new replies.

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