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RPI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › RPI

  • This topic has 4 replies, 2 voices, and was last updated 8 years ago by Mandip.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • December 1, 2016 at 7:21 pm #352961
    Mandip
    Member
    • Topics: 19
    • Replies: 15
    • ☆

    For chargeable gain for companies we use the indexation cost to reduce the chargeable gain that may arise.

    In BPP texts books sometimes, after working out the RPI change over the RPI at acquisition, they round the figure to 3 decimal points and at other times they leave the full value.

    Are there a set of rules to follow when to round to 3 d.p.? It obviously makes a difference to the answer and i do not want to lose marks over this tiny issue.

    Thanks

    December 4, 2016 at 11:32 am #353670
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    You use a 3 dp indexation factor in ALL but one situation – when reindexing the share pool on purchase and sale of shares

    December 4, 2016 at 4:10 pm #353747
    Mandip
    Member
    • Topics: 19
    • Replies: 15
    • ☆

    Thank you. Sorry for being thick but for share pool then, we use the figure on our calculator (more than 3 dp)?

    December 6, 2016 at 1:28 pm #354481
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Correct just leave the figure in your calculator and multiply by the indexed cost amount

    December 6, 2016 at 2:05 pm #354494
    Mandip
    Member
    • Topics: 19
    • Replies: 15
    • ☆

    Thank you

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