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Past Paper June 2009

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Past Paper June 2009

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.
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  • December 9, 2013 at 6:36 am #151741
    laengjei
    Member
    • Topics: 24
    • Replies: 19
    • ☆

    Dear Sir,

    With regard to Question 1, answer provided by ACCA working 5, under the computation of post acquisition reserves of Mixed, may I know how the “deferred tax movement” of $0.6m calculated?

    Is it because of 30% of the increase of $2m of depreciation? @@ I’m confused

    December 9, 2013 at 9:00 am #151754
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Hi, yes, it’s the deferred tax on the excess depreciation. If we’re going to account for the additional depreciation calculated on the increase in the fair value of the PPE ((8 + 6)/7), then we should also amend the deferred tax calculation

    OK?

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