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Increase in value of disposal group

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Increase in value of disposal group

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • March 28, 2015 at 6:59 pm #239336
    ogohuldar
    Member
    • Topics: 10
    • Replies: 47
    • ☆☆

    Tutor,

    I refer to Bpp question 57(d) ” Ghorse 12/07″, Could you please explain how the $15m increase in value of disposal group was derived?

    Thank you.

    March 28, 2015 at 7:24 pm #239344
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    As follows:

    Fair value less costs to sell of Cee. 40
    Fair value less costs to sell of Gee. 95

    Total. 135
    Carrying value. (105)

    Increase. 30
    Impairment recognised in Cee. (15) (50 – 35)

    Therefore increase in carrying
    value of disposal group. 15

    Ok?

    March 29, 2015 at 2:46 am #239358
    ogohuldar
    Member
    • Topics: 10
    • Replies: 47
    • ☆☆

    Ok, I didn’t know that question (d) is a continuation of (a’).

    Thanks Mike.

    March 29, 2015 at 7:08 am #239368
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    You’re welcome!

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