Very much helpful and increased confidence to double. It was an amazing journey of SBR with you and TG PROFESSIONAL. Hoping for the best for 6th June. Thanks again
03:16:00 | Love the way you're making SBR students feel both reassured and terrified simultaneously by saying, ''That's it for FR students, SBR students, hold on tight!''
Thank you so much for your free lectures! Your videos were incredibly helpful, and I passed my June 2024 paper thanks to your guidance. I appreciate all your effort and dedication.
It is so helpful to revise all the standards within that short period of time along with the concepts which are generally tested by SBR examiner. That's a perfect session to boost your confidence! Thanks Mam, love from Pakistan!
Dear Tashwita Gupta, I am very confused this question: I just make an example which its amount may be illogical , just an illustration of the question. A company has several CGUs (Retail shops), it leased a property for one of retail shop, each shop is a CGU. On Y/E 31 August 2024, company’s revenue has decreased significantly and it is going to perform impairment review. On 31 August 2024, Carrying amount : right of use assets £1500, fixtures and fittings: £1000, allocated central assets £500, Lease liability £1000, contractual annual lease payment £100 /annual. interest rate implicit in the lease 4% When calculation of VIU: 5 years cashflows project(discount rate 5%). It has some Cash inflows items: revenue from P/L and following determined assumption next 5 years. My questions: (1) On the cash outflow section: In this situation, do I need to put annual lease payments £100 into this VIU cash flow project at each year? (2) How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use? (3) If this shop’s property was purchased by owner and liability is not for lease , it is normal non current liability £1000. In this situation How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use? In the ACCA Study Hub: Impairment testing of a CGU said that “Liabilities are included in fair value less costs of disposal (and so in value in use and carrying amount) of a CGU where a prospective purchaser would be required to assume the liabilities.” In the answer about this question it said that “ In accordance with IAS 36, it may be necessary to consider liabilities to determine the recoverable amount of a CGU. This can occur if the disposal of a CGU requires the buyer to assume the liability. If this is the case, the carrying amount of the liability is deducted
Thank you soo muchhh Ma'am ❤ . I was soo much confused in deferred tax SPL approch but your example regarding exam study and relating it with the topic 😂 instantly made me understand everything 🤭💯👏🏻👏🏻👏🏻
![[#2024MAMA] ROSÉ (로제), Bruno Mars - APT. | Mnet 241122 방송](http://i.ytimg.com/vi/dgGqD28J6aQ/mqdefault.jpg)
Very much helpful and increased confidence to double. It was an amazing journey of SBR with you and TG PROFESSIONAL. Hoping for the best for 6th June. Thanks again
Awww❤ all the besttt
Love the elder/younger sibling comments!😀it makes learning fun, thank you.
Marvelous teacher and so much hard work she does
Salute to miss TASHWITA GUPTA on her hard work
Salutes miss from PAKISTAN
03:16:00 | Love the way you're making SBR students feel both reassured and terrified simultaneously by saying, ''That's it for FR students, SBR students, hold on tight!''
Thank you so much for your free lectures! Your videos were incredibly helpful, and I passed my June 2024 paper thanks to your guidance. I appreciate all your effort and dedication.
So fantastic and wonderful entertainment Glory be to God
Thanks for the session Tashwita!
Watched the whole video from start to end. It was really helpful. Especially in the area of group accounting in which I was strugling.
AMAZING TASHWITA... IT WAS REALLY HELP FOR GETTING THE CONFIDENCE BACK ON TRACK. THANKS A LOT !
It is so helpful to revise all the standards within that short period of time along with the concepts which are generally tested by SBR examiner. That's a perfect session to boost your confidence!
Thanks Mam, love from Pakistan!
Dear Tashwita Gupta, I am very confused this question: I just make an example which its amount may be illogical , just an illustration of the question.
A company has several CGUs (Retail shops), it leased a property for one of retail shop, each shop is a CGU.
On Y/E 31 August 2024, company’s revenue has decreased significantly and it is going to perform impairment review.
On 31 August 2024, Carrying amount :
right of use assets £1500, fixtures and fittings: £1000, allocated central assets £500, Lease liability £1000, contractual annual lease payment £100 /annual. interest rate implicit in the lease 4%
When calculation of VIU: 5 years cashflows project(discount rate 5%). It has some Cash inflows items: revenue from P/L and following determined assumption next 5 years.
My questions: (1) On the cash outflow section: In this situation, do I need to put annual lease payments £100 into this VIU cash flow project at each year?
(2) How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use?
(3) If this shop’s property was purchased by owner and liability is not for lease , it is normal non current liability £1000. In this situation How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use?
In the ACCA Study Hub: Impairment testing of a CGU said that “Liabilities are included in fair value less costs of disposal (and so in value in use and carrying amount) of a CGU where a prospective purchaser would be required to assume the liabilities.”
In the answer about this question it said that “ In accordance with IAS 36, it may be necessary to consider liabilities to determine the recoverable amount of a CGU. This can occur if the disposal of a CGU requires the buyer to assume the liability. If this is the case, the carrying amount of the liability is deducted
Quite comprehensive and fruitful session for revision, Thanks alot Mam
Thankuuu❤
Thank you so much! This is brilliant - all your revision videos are so good! :)
Very informative and helpful session especially many thanks for the notes.
Great energy ma’am thanks a lot!
🎉🎉yayy
This video was very much helpful and it cleared so many doubts I’ve had. Thank you so much!
Truly helpful. Thanks Maam
Really appreciate your time and efforts ma'am. Thank you so much for the quick revision and also your very pretty ma'am🥰
thank so much maam, i was worried how i will revise all these standards , its so helpful :)
Thank you soo muchhh Ma'am ❤ . I was soo much confused in deferred tax SPL approch but your example regarding exam study and relating it with the topic 😂 instantly made me understand everything 🤭💯👏🏻👏🏻👏🏻
So Thankful mam at this moment 😌😌
This video was so helpful and thank you so much for your time. Your clarity is in another level!❤
Thank you, appreciate your work Ma'am, wish you all the best :>
great session maam, hoping for the best on 6th
Yesss🎉🎉🎉
Thanks for the session ❤
Great ❤❤
thank you maam❤
Thank you soooo much! it was helpfull
You're welcome , means alot
Dear Tashwita, May I ask your a question which I just finished 06/06/2024 exam if you get time? many thanks
Tx
Thank you for this, appreciate your efforts.
❤❤❤❤
Amazing session, thanks a lot ma'am
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