157
Only on
OpenTuition
you can find: Free ACCA notes
•
Free ACCA lectures
•
Free ACCA tests
•
Free ACCA tutor support
•
The largest ACCA community
June 2023 to March 2024 exams
Watch free ACCA TX lectures
2.2. Effect
If the new asset is a depreciating asset.
(a)
The gain deferred is not deducted from the cost of the new asset
(b)
Instead it is postponed until the earliest of:
(i)
disposal of the new asset
(ii)
the date the new asset ceases to be used in the trade
(iii)
10 years after the new asset was acquired
Dostları ilə paylaş: