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Ask the Tutor ACCA SBR

IAS 16

Former userFormer user5y ago

[Content removed at user request]

stephenwidbergstephenwidbergTutor5y ago#1
Reserve transfers are really FR not SBR. No real reason why annual transfer is 'optional' - it's always been that way - I think most companies do it to keep lawyers happy when calculating distributable profits.
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