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PPE basics

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › PPE basics

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • April 21, 2021 at 9:47 am #618363
    Noah098
    • Topics: 936
    • Replies: 352
    • ☆☆☆☆☆

    John sir why can’t we take impairment loss to OCI directly, even if we don’t have a pre-existing revaluation gain relating to that asset?

    I mean when an upwards revaluation can be taken to OCI then why not, a downwards too? I mean why does there needs to be a pre-existing gain in revaluation surplus, before a downward revaluation can be placed in OCI?

    April 21, 2021 at 2:32 pm #618396
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 49617
    • ☆☆☆☆☆

    This is not examinable in Paper FA 🙂

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