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Trailer December 2013

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Trailer December 2013

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by sss111.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • June 1, 2018 at 9:15 am #455237
    sss111
    Member
    • Topics: 37
    • Replies: 5
    • ☆

    As regards to note 3 Trailer question,

    Why is the PPE impairment loss $167m split between owners and NCI,

    while in December 2012 Minny Note 3, splitting is done on impairment loss $50m and not on remaining impairment of intangible ?

    Thank you for your help!

    June 2, 2018 at 9:38 am #455462
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7232
    • ☆☆☆☆☆

    Hi,

    I’m a bit confused by your question, sorry.

    In Minny the impairment is against the intangibles as that is the specific asset that appears to have been impaired.

    With regards to Trailer, which exam date is it please?

    Thanks

    June 3, 2018 at 2:44 pm #455774
    sss111
    Member
    • Topics: 37
    • Replies: 5
    • ☆

    Hi !

    Trailer question is in December 2013.

    I mean, on which figure should we split between owners and NCI?

    In Trailer, splitting is done based on PPE impairment loss $167m (impairment after deducting notional goodwill impairment)

    while in Minny, splitting is based on impairment loss $50m.

    Thank you for your usual help Sir!

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