• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Revenue Reserves VS Capital Reserves

Forums › ACCA Forums › ACCA FA Financial Accounting Forums › Revenue Reserves VS Capital Reserves

  • This topic has 0 replies, 1 voice, and was last updated 4 years ago by Avatarsaraverzin.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • January 26, 2022 at 2:56 pm #647529
    Avatarsaraverzin
    Participant
    • Topics: 6
    • Replies: 6
    • ☆

    Hi! Appreciate if you could help with clarifying what exactly are revenue reserves and capital reserves.

    I understood the concept that revenue reserves are generated from the operations of the business and that they are distributable to shareholders, while capital reserves are not distributable. So retained earnings is obviously an example of a revenue reserve, but what about revaluation reserve of NCA or the profit on selling of NCA? The idea is vague and I’m not too clear about the concept.

    Can you help me with examples of accounts that ARE distributable and that are NOT?

    Thanks for you attention! Looking forward to hear from you 😀

  • Author
    Posts
Viewing 1 post (of 1 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Davud on FA Chapter 21 Questions IAS 38 – Intangible Assets: Goodwill, Research and Development
  • Kim Smith on AA Chapter 12 Questions
  • Princessss on AA Chapter 12 Questions
  • Arjunmullacheri on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Bongi on Introduction to Working Capital – CIMA F1 Financial Reporting

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in