SBRQuestion 1 December 2014 Fair value Adjustment

That is great thank you for your help

hi , if its a decrease why we add 40 ?

NA 2250 -40 due to decrease + 1 remeasurement gain / reduction in liabilty.. correct ?

but when calculating NDL these adjustment hve to include ?

non depreciable land :)

i mean when calculating for NDL we use 2250 book value or can use adjusted 2211 (2250-40+1) ...

if i use 2211-1020 share cap -900 re - 70 oce = 221 and for asset held for sale (HFS)) 14.1- dep = 13.9 thn it classify as HFS at fair value 15.4 thn tested for imapairment ,not impair VIU is high.. thn HFS is measured at lower of carrying amont 15.4 or fair value less cost to sell 15.1 ......i m correct ? but now whn it for 15.6 .. the gain should not be .5 -.3 (loss on 15.4 -15.3) - .1 (dep)

if add 5 is 226 hv to add fv adjustmnt also of 40 also ?

2250 – 40 + 1 =1020 + 900 + 70 – 5 + XXX (balancing figure of ndl adj which is 266) i m doing like this 2250 – 40 + 1 = 2211 1020 + 900 + 70 – 5 = (1985) =226

Thanks this qustn eat my whole day thanks once again

Hello I am really struggling with the fair value adjustment even with the illustration in my book. Question says the fair value on spear difference on sub relates to ppe being depreciated through cos over remaining life 12 year from Acquisition date. The associate fair value relates to piece of land ( which has not yet been sold since acquisition. This is information in question Acquisition date 1/4/2004 At Acq'n Sub = SC=2500 RE=4000 SP 500 FAIR VALUE=8200 INVESTMENT=7000 ASS= SC 1000 RE=3000 FAIR VALUE 5000 INVESTMENT 2500 At 31/12/2010 Sub = SC=2500 SP=500 RE=6200 PROFIT IN YEAR WAS 4200.00 ASS = SC=1000.00 RE=3500 PROFIT IN YEAR WAS =1840 Answer shows Sub At aqu 1200 - FV ADJ (700) AT YEAR END 500 ASS At aqu 1000 FV ADJ 0 AT YEAR END 1000 Please can you help at what i am missing Thanks

That is great I see where I was going wrong now thank you for your reply I wasnt getting the 700 to give the 500 at the year end. Thank you