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value in use- cash flow forecast

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › value in use- cash flow forecast

  • This topic has 1 reply, 2 voices, and was last updated 11 months ago by Stephen Widberg.
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  • July 24, 2021 at 12:35 pm #629309
    Jiya024
    • Topics: 168
    • Replies: 56
    • ☆☆☆

    professor can you tell me the difference between the 2sentences?

    1st- The disclosure note does not say how many years the cash flow forecasts covered.
    V/s
    2nd-The note does not say how many years’ worth of cash flows have been extrapolated beyond the end of the budgeted period.

    July 25, 2021 at 7:41 am #629349
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2529
    • ☆☆☆☆☆

    Company may estimate cash flows through judgement or by extrapolation (for longer periods of time).

    If you are interested pages 30 onwards of:

    https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/2014/ias36-impairment-of-assets-a-guide-to-applying-ias36-in-practice.pdf#:~:text=IAS%2036%E2%80%99s%20guidance%20is%20detailed%2C%20prescriptive%20and%20complex,also%20requires%20a%20significant%20degree%20of%20professional%20judgement.
    But, a bit over the top for the exam!

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