Sunday, September 23, 2012

Working for Property, Plant and Equipment [IAS 16] RELEVANT TO ACCA QUALIFICATION PAPER F7





$000
$000
A
Land



Carrying amount 01/09/2011
XXX


Revaluation reserve
XXX


Revalued amount 31/08/2012

XXX




B
Leased Property



Carrying amount 01/09/2011
XXX


Revaluation reserve
XXX


Revalued amount 31/08/2012
XXX


Amortization
(XXX)


Carrying amount 31/08/2012

XXX




C
Plant and Equipment



Carrying amount 01/09/2011
XXX


Depreciation for the year
(XXX)


Carrying amount 31/08/2012

XXX




D
Leased Plant (under Finance Lease)



Fair value
XXX


Depreciation for the year
(XXX)


Carrying amount 31/08/2012

XXX


Total
XXX

No comments:

Post a Comment

Post a Comment