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intangible asset

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › intangible asset

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.
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  • December 2, 2014 at 6:51 am #215696
    Dare
    Member
    • Topics: 9
    • Replies: 3
    • ☆

    Do I revalue before depreciating an asset or I depreciate before revalue.

    December 2, 2014 at 7:38 am #215715
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23323
    • ☆☆☆☆☆

    It all depends on the date. In fact, sometimes you depreciate (say for 4 months), then revalue, and then depreciate for 8 months

    DATES ARE IMPORTANT in all your ACCA exams. The only reason that an examiner gives you a date is because it’s important

    If revaluation takes place at the start of the current year, then revalue before you depreciate

    If revaluation takes place at the end of the current year, then depreciate before you revalue.

    Ok?

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