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Extra resources for ACCA Corporate Reporting (INT) Course Notes ACP2CN07 (INT)
Lecture example 1 Exam standard for 4 marks An entity has a single manufacturing plant which has a carrying value of $749,000. A new government elected in the country passes legislation significantly restricting exports of the product produced by the plant. As a result, and for the foreseeable future, the entity's production will be cut by 40%. Cash flow forecasts have been prepared derived from the most recent financial budgets/forecasts for the next five years approved by management (excluding the effects of general price inflation): Year Future cash flows 1 $'000 230 2 $'000 211 3 $'000 157 4 $'000 104 5 $'000 233 (including disposal proceeds) If the plant was sold now it would realise $550,000, net of selling costs.
IAS 1 Presentation of Financial Statements requires disclosure of facts material to a proper understanding of financial statements. 3 Some countries require disclosure of environmental performance under national law. For example, the Netherlands, Denmark, Norway and Sweden have had required environmental reporting for a number of years. 4 The European Union's Business Review under the Account Modernisation Directive, which came into effect (through implementation in national law) in 2005 encourages the disclosure of key performance indicators ('KPIs') on environmental and employee matters.
No impairment losses have yet been recognised relating to the goodwill. 20X1. 21 A reversal for a CGU is allocated to the assets of the CGU, except for goodwill, pro rata with the carrying amounts of those assets. 22 However, the carrying amount of an asset is not increased above the lower of: (a) (b) its recoverable amount (if determinable); and its depreciated carrying amount had no impairment loss originally been recognised. Any amounts left unallocated are allocated to the other assets (except goodwill) pro-rata.