• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Value in use

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Value in use

  • This topic has 3 replies, 2 voices, and was last updated 14 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 3, 2010 at 6:02 am #45773
    Anonymous
    Inactive
    • Topics: 2
    • Replies: 3
    • ☆

    Can anybody help me for counting value in use? I am studying Impairment (IAS36) I cannot understand how to calculate it and what is the arm’s length transaction?

    November 4, 2010 at 11:57 am #70166
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23310
    • ☆☆☆☆☆

    value in use is the present value of the cash flows to be generated by an asset or cgu, including the proceeds of the ultimate sale of that asset.

    Arm’s length transaction is a transaction value which would be appropriate between a willing buyer and a willing seller with no outside interference / no undue influence

    November 8, 2010 at 5:58 am #70167
    Anonymous
    Inactive
    • Topics: 2
    • Replies: 3
    • ☆

    thanks

    November 8, 2010 at 11:01 am #70168
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23310
    • ☆☆☆☆☆

    welcome

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • MikeLittle on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)
  • beata443c on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)
  • heary123@ on Group SFP – Unrealised profit and inventory in transit – ACCA Financial Reporting (FR)
  • heary123@ on Group SFP – Unrealised profit and inventory in transit – ACCA Financial Reporting (FR)
  • John Moffat on PM Chapter 15 Questions Financial Performance Measurement

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in