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TAD

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › TAD

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.
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  • February 6, 2022 at 12:55 pm #648205
    jamesrob90
    Participant
    • Topics: 7
    • Replies: 22
    • ☆

    Hi,

    In some questions we work out TAD & Deduct then add the TAD figures back in further down though in some others, TAD is not added in. Can you please advise when it should be added & when not ? Confused!

    Thanks

    James

    February 6, 2022 at 3:41 pm #648214
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54680
    • ☆☆☆☆☆

    As I do make clear in my free lectures on investment appraisal, the AFM examiner very often states in the question that an amount equal to the TAD will be needed to maintain the non-current assets.

    If this is the case then although the TAD is not a cash flow (and so would be added back) at the same time there is an equal amount as a cash outflow (which would be subtracted). So rather than add back and then subtract exactly the same amount in arriving at the overall cash flow, we just don’t bother adding it back and don’t both subtracting.

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