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Selling costs/costs to sell

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Selling costs/costs to sell

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.
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  • Author
    Posts
  • November 15, 2018 at 6:45 am #484872
    moveone
    Member
    • Topics: 3
    • Replies: 15
    • ☆

    Hi Chris,

    First off, thanks for the fantastic lectures.

    My question is – are there any considerable differences between the definition of selling costs or costs to sell in IAS 2, IAS 36, IAS 41, IFRS 5 and possibly some other standards?

    Cheers.

    November 21, 2018 at 8:11 pm #485419
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7205
    • ☆☆☆☆☆

    Hi,

    Thanks for the kind comment and apologies for the unusually slow reply.

    No, there are no major difference and they are all effectively the costs that you would incur to get the asset in a salable condition (inventory) or the costs that you would likely have to incur if you did sell the asset (IP, impairments and NCA-HFS).

    Thanks and good luck with the revision.

    Chris

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