SPEForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SPEThis topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts May 6, 2020 at 9:56 am #570136 toushigaParticipantTopics: 424Replies: 172☆☆☆☆Sir,for PYQ Sep/Dec 2019 Q4(ii) examiner answerrelated to SPE:” The transfer of assets to an SPE was contrary to IFRS 10″I know that SPE being controlled need to consolidate but is it really that the transfer an asset is prohibited under IFRS 10?Thank you. May 6, 2020 at 3:26 pm #570174 Stephen WidbergKeymasterTopics: 15Replies: 3376☆☆☆☆☆He might mean that it’s outside the scope of the standard. In any case marks here were for considering impact on ratios.I’m trusting you’ve watched my debrief which summarises how to pass that question!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In