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initial measurement of ROUA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › initial measurement of ROUA

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • July 10, 2021 at 2:08 pm #627368
    Jiya024
    Member
    • Topics: 168
    • Replies: 56
    • ☆☆☆

    Dear Professor,

    Whether the initial deposit is refundable or non-refundable in both cases we capitalise the amount paid as ROUA?

    thanks much!

    July 11, 2021 at 9:18 am #627422
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    I don’t know why you would pay a ‘refundable’ deposit unless it is a security deposit.

    If the payment is to use the asset then it will be capitalised. If not it won’t.

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