Impairment (Indv Assets)Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Impairment (Indv Assets)This topic has 1 reply, 2 voices, and was last updated 2 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts December 16, 2021 at 5:20 am #644378 Sourav9271ParticipantTopics: 170Replies: 120☆☆☆Hello sir, In the context of example 2. Will excess of depreciation reduce the OCI.? Isn’t excess depreciation Dr SOPL rather than Dr OCI. December 27, 2021 at 8:13 pm #644926 P2-D2KeymasterTopics: 4Replies: 6986☆☆☆☆☆Hi,Sorry, don’t quite follow your query but I think you are talking about the reserve transfer. The reserve transfer is done though the SOCIE, where we reduce the revaluation surplus and increase retained earnings.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In