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sitika co. M/J 2021 seperate financial staments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › sitika co. M/J 2021 seperate financial staments

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • August 4, 2021 at 4:08 am #630326
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir i wanted ot understand why the examiner has used this method to find gain on disposal: 10+ 3.5-12=1.5, not that i don’t understand this method, i completely do get this method. but my bone of contention is that profit/loss figure we get hence, is used for inclusion in CONSOLIDATED SPL.

    and so instead of that we should, have used disposal proceeds less cost or carrying amount of investment(i.e. $10-12×45/60=$1m gain) , the precise method we use to calculate gain/loss for inclusion in INDIVIDUAL OR SEPERATE FINANCIAL STATEMENTS

    August 4, 2021 at 6:37 pm #630406
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Please refer to the examiner’s answer where the logic is explained……………..because the remaining interest must be measured at FV.

    Never seen that point examined – and I suspect it will be another 35 years before is is examined again.

    In SBR they seek to see how students react to a situation that they have never seen before- very few candidates would have thought of that – it’s certainly not a pass or fail point.

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