Page 60 - PowerPoint Presentation
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CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Calculations
Comment
• Inventory and trade debtors
• The IFRS 3 fair value adjustments made to trade debtors
and inventory at acquisition must again be reversed
when the underlying assets are derecognized.
• Since trade receivables and inventory are current
assets, they are expected to realize within 12 months
if no other information is provided.
• These fair value adjustments are therefore reversed at
year end.
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