• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Unwinding credit losses

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Unwinding credit losses

  • This topic has 3 replies, 2 voices, and was last updated 6 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • December 3, 2019 at 5:14 pm #554733
    ginetta86
    Participant
    • Topics: 18
    • Replies: 40
    • ☆☆

    Why would we unwound credit losses and why do we keep a loss allowance pot for those financial assets at amortised cost and not for those via OCI.
    Thanks

    December 4, 2019 at 1:41 pm #554884
    Stephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3447
    • ☆☆☆☆☆

    No loss allowance for FVTOCI because asset already measured at fair value

    Unwinding credit losses is about time value of money – I know a credit loss is not a liability, but pretend in your mind that it’s a bit like a liability

    December 4, 2019 at 3:45 pm #554925
    ginetta86
    Participant
    • Topics: 18
    • Replies: 40
    • ☆☆

    Again thank you for the clarity

    December 5, 2019 at 1:23 pm #555088
    Stephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3447
    • ☆☆☆☆☆

    Have a great day

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Unwinding credit losses’ is closed to new replies.

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • billgates on The nature and structure of organisations – ACCA Paper BT
  • billgates on The nature and structure of organisations – ACCA Paper BT
  • sanayyaa on ACCA TX-UK FA2025 Chapter 23 Inheritance Tax
  • sanayyaa on ACCA TX-UK FA2025 Chapter 23 Inheritance Tax
  • Aadhi69 on Changes in group structure – step disposals – ACCA SBR lectures

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in