Hello sir, I went through lectures of IAS 16, they were very good and very understanding, but then I went to the study text of bpp and there were two additional methods of depriciation mentioned one was sum of digits and the other one was machine hour basis but there was no mention of them in the notes or lectures, are they examinable ? And one thing more is when I went through Kaplaan text there was a mention of pv of dismenteling costs which I didn't understand and was no mention of in notes are lectures too, what to do about it ? Should I worry about it or should I keep going with the lectures and notes ignoring these ?? Please advise am doing self study and appearing in December for the first time for this exam.
Ask the Tutor ACCA FR
IAS 16
Hi,
Yes, the other methods exist under IAS 16 but they are rarely seen in the exam. That doesn't mean to say that you will not see them but I feel that you are better putting your efforts elsewhere. Similarly with the PV of dismantling costs.
So if you want super high marks then by all means look at these areas, but don't spend too long on them.
Enjoy the rest of the videos.
Thanks
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