• 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

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

SBR Mar/June 2019 Q1b

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SBR Mar/June 2019 Q1b

  • This topic has 2 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • December 3, 2020 at 10:36 am #597481
    aisy
    Member
    • Topics: 4
    • Replies: 3
    • ☆

    hi sir, can you explain to me how the FV of opening net asset is 64m ? isnt the adjustment of the Building has been adjusted before, in the year 20×2.. why do we need to make adjustment again in 20×6?

    or assume in the year 20×6, we try to adjust every incorrect transaction since the 20×2? thats why the 20×6 figure is wrong too?

    and sir, if say there is no adjustment on 20×2, the carrying amount of net asset in 20×6 would be its fair value right in this case?

    with regards,
    A

    December 3, 2020 at 2:51 pm #597517
    aisy
    Member
    • Topics: 4
    • Replies: 3
    • ☆

    additional question on part c (i)

    in calculating the $76.6m, why dont they take the consideration on the loss of foreign exchange of of $3.6m to be net off against it ? is it because that specifically for cumulative exchange GAIN?

    December 4, 2020 at 5:46 pm #597659
    Stephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3444
    • ☆☆☆☆☆

    Please post each question in a separate thread with a meaningful title – e.g. Exchange difference on foreign subsidiary. This is to help other students searching for guidance.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘SBR Mar/June 2019 Q1b’ is closed to new replies.

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

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

  • aksemurtaza5 on Accounting for Limited Companies –  The statement of Profit and Loss – ACCA (FA) lectures
  • John Moffat on Activity Based Costing part 3 – Advantages of, and problems with – ACCA Performance Management (PM)
  • dubsforbill on PPE – revaluation upwards – ACCA Financial Reporting (FR)
  • saaranitinchandratre on Activity Based Costing part 3 – Advantages of, and problems with – ACCA Performance Management (PM)
  • adam on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in