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Mar/June 2017

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Mar/June 2017

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • February 4, 2020 at 3:38 pm #560651
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Sir, for PYQ Mar/June 2017 Int variant

    from the examiner answer “Working 6 – Leased manufacturing unit”

    Why the provision for restoration costs is recognised on 31 March 2017 rather on 1 April 2016 which the liabilities were incurred?

    Thank you.

    February 6, 2020 at 7:10 am #560902
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Depends on what date they ‘altered the structure’ – as unclear in question, I would probably have used 31 March.

    I’m sure you know this but don’t forget that, from lessee perspective, all leases now capitalised and the words ‘finance lease’ are no longer relevant.

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