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Impairment or selling costs?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Impairment or selling costs?

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • May 21, 2021 at 9:31 am #621287
    Noah098
    Member
    • Topics: 935
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    sir in case of disposal group we know that all assets and liabilities need to be measured according to relevant IFRSs/IASs before classifying as held for sale.

    if there is dipsoal group in which all assets and liabilities are measured at their FV except one asset which follows revaluation model but has yet not been revalued.

    So after real valuing that asset, net assets are at FV or in other words their new carrying amount.

    If compare this new carrying amount(or latest FV of net assets in other words) with FV less costs to selling of the disposal group what will the difference be considered?

    IMPAIRMENT OR SELLING COSTS?

    May 21, 2021 at 9:45 am #621295
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2840
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    Selling costs

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