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FVOCI equity interest derecognised

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › FVOCI equity interest derecognised

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • May 25, 2021 at 1:49 am #621678
    Noah098
    • Topics: 936
    • Replies: 352
    • ☆☆☆☆☆

    case 1: if equity interest of 8% measured at FVOCI disposed off, FV of retained interest $0.5m greater than carrying amount, where does gain go? SPL or OCI?

    case 2: equity interest of 8% measured at FVOCI, increased to 60% total. FV of retained interest $0.5m greater than carrying amount(like above), where does gain go? consolidated SPL or OCI?

    May 25, 2021 at 9:59 am #621726
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2528
    • ☆☆☆☆☆

    If FVOCI – then everything is OCI.

    Make sure you are not working questions more than 3 years old as there was a rule change.

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