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Q1 P2 December 2014

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Q1 P2 December 2014

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by AvatarAnonymous.
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  • February 15, 2015 at 5:44 pm #228470
    AvatarRebecca
    Member
    • Topics: 2
    • Replies: 5
    • ☆

    Hi,

    Could someone tell me where the FV adjustment – land (balance) €266 comes from in Q1.

    Thanks

    March 31, 2015 at 11:58 pm #239732
    AvatarAnonymous
    Inactive
    • Topics: 0
    • Replies: 33
    • ☆

    Its the balancing figure in your net asset working

    Net assets are share capital 1020, retained earnings 900, other components of equity 70 and contingent liability -6 which totals 1984. The fair value of net assets is 2250. The fair value adjustment is the difference 2250-1984=266

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