Exercise for Final AI311 - M50 fn’rfrmfahfiffi...

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Unformatted text preview: M50 fn’rfrmfahfiffi me‘ifiufiwfiuvgumé’wmnefiflumfi msfinriwuaLflfiawamfi‘wmnmnm1fimfinmsfiunu‘lflmmonfimfi muflnnn‘n unmflfimfiunfinmminu'lfifimwfiouufim (unit of production method 150 activity approach! fie . -4 . . mmmmmfimmfiwmmmmmqunmm'l‘fiumazmn A h v A J u manamflv‘ifiunmmmmmmfiflmw mmmnnmmwaxma‘lfiuamnmmflnmm I I v a] l A I | qwmuummmnmmnmmmw=10 Mn) 160130 mnwmmmmmmmfiunumunmflfim I I v :II I II I d I l i I a] I nan-00015 ummnuummunumuunLflammwmnqmfiqummuumumn‘lfiumzflaz‘lfi fiwuunm‘a’awfifimmfimmflfiu Ir a’m uv‘fquun - rim-1m o . J mmuumtmflszmm-nu I l I I muumflammumu Hangman) fiaadwafi 1 u'i‘fi'mi'lfiufififi 410%: 001031; 1,000 15‘ l‘fifi'l‘fiihfi‘ifififiu fiunufifid'} 1.000.000 u'm fiunu'lumm'finfiLfiafiumwdafiqfiu 2.000.000 mm 9401041011100sfi'mm‘lfififiqnmfinmn mmeviauazmmnflmflufiu 16,500,000 u'm uazmmwzfifiunufli’ufiudammfiu 0101mm Tmmsfltflufiu 500.000 u'm 0:13:11 fiunufi’wunmamflfififiufiauguigum 30 20,000,000 u'm flummdwflafiwfiufiez‘lfifififiu 1.000.000 m‘fim fifiuomfiwumflfimn‘aufiw fin 20.000.000 1 £00,000 fiwumflfimn‘aufiqu lrhqrufiu) = 20 unmiamfii‘a anufiflmnu‘fi'm‘lfi’qvfinfiufifium 250.000 mine! n'wumflfimqnflu 5.000.000 0110 (250,000 x 20) v -I u d u 3 mmumnuru'mflumu II 0.3. 31 fimnmflfim {$qu10 I d ‘ munmflamazaw‘m nfimnm‘mmfiflafififiu . . J .. .4 . 'luaum’lnfimu muumflfimLfludouuummfiunu'luma‘uan mmxdounm'lflmwfi - l A v I v I Q U 0am: dounua‘lumuu‘éam’luuanfimflufiufiqmmafiaumm'luanqamumunmduqufiuu dqu'luauqa nmmmfismmnuamaefium-fia mm 0101? uazqflnmf mu 20.000000 3900.000 9 Liamu'u (#100014) a n n'wumflfiaqazau 15.000000 .. A - ., .. . . : n0mnnmnumwmn10301101191fiammqmufianumufimmummnmmmmmm J I IV I - I I ma'lfiuu'hmmfifl‘mwmfimwafinmlufiqmm-nfiuh'lu'luumz'inmm 90000. M Afton/Mm? f .. ‘V.f"'f’fq‘; mamfiz 55m; mduflmmh l finfltl’” Am’fl) ys'tvmmunju-nq mfi’m ’lfiuimnwmfifimfluu?L-':mmmnaqumu fiqfimmwfiurflfim 10 ’0 01191009101411 1 une'mu 25x1 lufiufinfi'curm’lfidnufiu’lfié‘lfidfifimufiu 2.000.000 mm v “I; 1 u d d .. .maqq'mmvhanvlnmau 1 a: 2.000 man mm'ufinfirfiflu fiafi fitfifiuan éwufiu'lfié'lfivdfi'tufiufind’mrunuh fituirhnh firu’a'fium équfiqmnmfiau fim‘n'mL-Jh fimifinfimmfi fim'wmhuanfin'm'dmflurifl‘fié'm 0:110 n'nuhmaanfieflaztflufiquaufiufiqfiu {200.000 +24.000) = 224.000 u'm fiam: U U 43 uufinuzfiuiumunwmunmmaefirymwfl'} I'l’qazi'ufi 3 fiqmmfimfiqfinfimmvfinmq 20 E Wrinfiqqmnw 2 mafia tflu'lfiufi'wfiquamflufin‘én ué’mfiq mmfiLflufinfimq'L-fimu 30 {I dqumms‘lfifimql-fimmfim 10 E] 02131; fimm‘fn innfiwufiunumn'w‘lfiaanma'lu 10 fl 00:01mwfi‘tflufinfi’nfiwmamnmu'lu 20 fl whsz in];qu uvififlud’ryrmdwzq'lfi'h qfiqflmwiamq‘lfifin 10 i] mea'wmummfiflufinfian mu'lu 20 {10% 30 51515 fififlaufimflfi'yW; n'miflafiwmmmmufifiufinfiwwnfiuLflumaatflfitdmfiagmnanfimwflfi 34m:an éqnfiwfiuuumifiafiwfinnflaundwzuunfimmwflq uvifiwmndmnnwfiz-fiflmmninmw'lfl mmsmz'limu‘lfiriaufinzuusummardw fimfizfinfihufimanmnénuquflummqfiqwfiu 'lummE‘qrfi'lfiL-dqmmzfiunfifiufi'lfivflqfiudnwunfiwunfi’mmfi Ldmfludua rilfiL-hwfim . - . .5- ., . . . . 1911-3010wmm?0§~mea¥wwu~mM'mmu‘lwnnuniflfivfiw U I A mamw 6 I I a u 0' I I; I d. - A, I I: A u u b I I a. mmwnmwuuwwmmnne Iflum'l-nmunInmuneuwummnmmu'lummu . Q “I U - A. l I, I Q 1 U l I U mLuumufienummumufiem4ufi'zumm’lufimu'lfimmumnun momedou‘lmunmflum'm I J v a v - I wmmu'lufi’qummwunmuma 1 Inmnumw um mauuummu awuuuqnmns mm 91mm mmmmumemmmm Enoumwfinmu ma-Lfiunu msd'meuazfimmni‘wmn: A Av v I A I v I O A A n 3 u swam n’mqmmxwmm Lflufiu LmmumumumnmafiaLummuwumnmmmunmwn'lfi v I I u v A I v I I I :3 C uammmmumnmfimu‘tu 3 - 5 fl flefiuunqmIflufinsqmwmnmoLflum'l-fimummuqu 'LuflfiLfimflezTu-nfi fiaedwfi 7 11311045] 25x1 u'i‘fimfiu-neflvflm‘ 41th 1fifiufimufimeflsflnfifiufifi'lfi'dwfi’eéu 4 6'11; mm lLfifidmfidfi’ufi’izfl'lu‘Ti‘nNfiFILfiummfii‘ufifiL%§flLfifl§fiuflfifl1fi viem'lufl 25x2 1fifi’mm mufim'a eucju'i‘msfimwLLtiu-auuéod1e:fiuuu1m~1msu§mLflufiufifiuazéwufiwvia'lfl um I! D ifidmfiunulumi‘fimmeififi'lflLflufiiu 2 fiqumn uaflofi’fimIflizmmmqn'lwm‘ifli‘unm fim‘iegflfiqnmmflumm 4 fl on. 31 flty’n'm'l-fidw‘lumi‘r‘y-fij{Lazfimm 4.000.000 (R810 expenses) v 4-: «I I4 :0. mymuflm mowmu fiufinmidqwh'l-i’dmlumi'fimmi‘xuu 'neflfitm' fiufiniwmafiuvgmeflfiufifiufi 25x2 1m. - 1m. fity’n'fiuuu-nevifimi‘mfi’mr-hu 2,000,000 (capitalized software costs) I; II- II a; d" uru'nwumm‘amuu a d V II! V I; uunnfiumwafluummumufiu moflfimfiefim’w fimifiuuwnawm'mffi’mriflmhu 500.000 - | (software amortization expense) fim’fifiuvgwmfiaflm‘fi’mémmumeu 500,000 - fini‘mmufiunwneflsfinfiefimd’mIfiu I Ir fiufinmums ru é’un 31 514':qu 25x4 u‘flufiafi V II]; 53.31 mg munwmflfitm'fiméwma ury‘fifi'uvgu'nawfimffi’mfiwmaamu II fimfiwmumunu-naflfiue‘fmfimdfimfiu phi-5qu fiufinfiumfi m fiufi 31 fimmu 25x5 Lflufi’qfi 25x5 7 61-1. 31 fl’tyifiuuu-naflfimfiméwma 509000: - firu’a' "unumflflfiufifimifiumuamu 5190.000 - fina‘wfiwafiunu‘nawaflm‘mfi'mdwLfiu fin‘lfi’dw an. 31 firuiv'iunu-naflfims'fimi’wma firyfifiuqumflfimfim‘wnmuamu fina’wfiwfiunwmflvfuoi‘mfi’ndquLflu fiq'l'ifi'm msufimnflmflwumsfiu mna‘fiasiwi' 7 25x3 25x4 25x5 25x6 quqa auné’weflflwufiau fiuné’wrfi'u a'fuuu-naflmm‘mfi’mdm tqnfij 1,500,000 . 1‘ OOQOQO quooo -— qum‘ls‘mmqu rh'lfi'm'lumflmuuazuhqi‘ fiunumflfimfimfiwma fiamiwfi‘ 8 EM 31 Emma 25x1 u‘fii’mfiumhfi 411110 ‘lfifl’ufinfin1qu1unw3fimu1€1¢Lindflu’lflm? é’uiflufiunmmfiufiwflflfifiq9111-3115111»? fi'luqufiu 390000 1.1111 LLax'lfi’flnufimmqnnflfi mam-nfi-zmavufifimfi’qndm'lfi 6 fl u‘ifimfianfifizflfiufimuuuomfimw150nflfifi'lumfimamfiuwé’wflfiflfionu 0:133: 'lufi'ufi 31 Eumnn 25x3 uEH‘fin'lrr'fi'u01703303111311111:1fififimmqfiuwé’wu‘lfififiomu-fin‘fifimfi'u tflm‘mu 400,000 mw 11mmzfimqn131fi1J33T0-nu'1fitflfiauuflm msfiufinfi’rfilflufi’ofi .—....__.__. 25x1 fi.fi.31 fimifiufiwflfififionufiwfifim fi'tu‘fifiuam v d I a. u adv uuvumgamwumnmmaumwfluummu firuin'qfimdwmwm13014503115091: flmfifiiqfindwmuamu-awfifim 151117111nwfi’nfihumufiwflfl‘lflfifiomu 139000016 U) = 65,000 11171 flty’fimfim Hmiwlfimfiauau-anfifim v d I u 0 musimnmwtiwamu-Rnfifl’m fiufinmsfi’mfihufiwaws‘wflfififiqnu mmmufiryi'naaaufiwflflfifiqmu - 311E119}? m 611?? 31 Emma 25x3 Lflufi’qfi finfifi’m 390,000 mm fig mfiméfiufiwazau 130.000 u’m mmmnfi’m‘fi m 61473131 Emma 25x3 60.000 1.1111 y - ., .. ., .1 y . ., .1 oufi 31 fiumnu 25x3 nammufinmmnun'fi‘fiflnn'luu mu -4 y I v C I v I v I v I I mum 1 mi‘flmmmmwmuflmumud’ndqmmmmmanly? (nauvlnmnmwmm 4 J 711110111111] 13m. 31 fimiawé’wflflflfi’amufinfifim fimfimfinéwmuflmu-finfifl’m doutfiunumnmifimmaufiwfi u d. v n I v I d v I 1.11mnmsmmwmufiumwmuummu'mu I! II iumuma‘mmm n‘in'i y - Ad -.' 1. mam-'1dqunmwmmdmmmn (400.000 - 260.000 = 140.000} rqumm'mfiryfi (260,000) a y 4 v I- I v 0 I A I l v p 2. 1mmadquw'lfi‘lugmnuflmnumumammmwmuazaumunaunwfimm'lvm mfi . A. x C II v Id I sfin'mummsmu'nu (140 I 260 x 390,000} = 210,000 mu fixaqxn'l'lm‘wmmnurufim JJNQ'I'HQN I v | v I I .l A, I WVan 600,000 'U'WT uazmmmwmuazflmzmmu [140 I 250 X 130,000} = 70,000 1117! 101113 n'1fininumuazauunmimifi’imoumfiu 200,000 mm 3. fi'ufinLfimfimmnficfifiwéfimu 210,000 1J’WI Llazrhfindwfiwamufiqafiwmu ‘J V II V l' I 70,000 mu 1:mznuufinmumunumnmsfi‘mmau-nawufiqmqmu 140,000 1m: -4 v n y I I u mam 2 mmnmmmmumuflzaumnmnfimum‘u‘fi Llfi :flé’mwmmufim-‘fitflummfifihfl 25x3 1m 31 fimfin'fifindwmaamu-Rn‘fifim firu’n'auwfi’wu‘lfiflfiqmu-finfifim fiufinms'fi’nmfi’miwma v myfiumé’wa‘lfififiomufinfifi’m firufidqmfiu'qumnmsfimmfiufiwfi fiufinmfiflm'lufi 140,000 A c - 0531mm 1. fiqmfi’fifiwmaamuifimu 130.000 mu 'lflfi’nmnmmnufii'nmu 390,000 mm 40 15111531mmnfi’rfifi'fimumfiu 260.000 mm 0 J V U . I A II I U uaz'lmun 31 01410014 25x4 Ifimmwmafiwfiummmu (400.000 I 4) 100,000 mu 00: v C I a Of I If v or : nmwmadqumunumnnwfimmfium‘mfimnu (140.000 l4] 35.000 u'm mmufinmumflflumu 0.0. 31 fityifiqfi’némmu/mLfiauéu-fim'fifi’m firyifi'lfimémmuamu-finfifim fi’ufinnqifimifiumuauné’wflfififiamu (40000014 1‘!) = 100.000 my: 9 uryfimmfiwqumnmsfimmfiumé’wfl firfifin‘lmzau fifl. 31 fiufinma‘fimfiwmudqmfiunumnm? d v 9 Ind v mmmfiumwflfium‘wfluummu 040.000 / 4 fl) = 35.000 mm U I A 01000va 9 | u I in v I v [A J Lfimufi 1 nmgqnu 25x1 umauhfin 0100 'lmmni‘mumamfi'flunm 6,000,000 .4 r .4 .4 4 mm 'nqflmqma'lfidn‘imumnnguu'm 15 fl 001000001nmmlanuuflmmnfu‘iafimonfio fiu'imnmfiqmfiqflazmmmqnw'lfifln‘iu‘nuflfi’tfim 5 fl Ltazfinfiwmufiwé’wfi‘lflfifiqmu- J mmwmumfifimu’l‘ififitfiumq v . In I n‘r A A II J 'lmufi 1 unmnu 25x2 finfims‘fimm’luuu'lflunswaummammamamnflauuuflm | l J I Irv r J I v 11mmnm0091071103100040113am'nmn'mflmmfln‘fu-nm1nmsmumamsfifiqzmfiamnu 1,800,000 mm uamflfiufln‘l‘mfifiamfin 3 fim'qfiu V J a U I r z 0.; 01m 1 34000004 25x4 nixmummam1fifimiflmflzd'luum‘éfianmm Ltazifimnmnm I v I II A U mamawmfiumwflufimmu-meumuma‘fiqfimmu 7,200,000 mm 00:: 003T0'nfiqzfi0ia’lflfin 6 if v 4 v d u 3 mmuwnuru‘n Lflumu Llwzmrumqmflfi y 4 4' v Um‘nlfliflQHNqflnq?fi’-I .4 in Ufy'flNuflm u A n -.' y Idu UN““Hafl’]L?NLLTnfiflQaunTWfJ-1N3qumu 6,000,000 25x1 _ 9 an. 31 firyfimfim'mmwmtaauau 600,000 firyivhfim'wmaamu v d v C I v III II uu-nnmmmwmuauumtfluummu 5 Lfiau = (6 6114/5?!) x (6/12) mmmufi’m‘fiumfimé’mflfififi’om m r'a’w‘q' 1 unmnu 25x2 whfi’u mmv‘m 6,000,000 fig finfine’wfimwu “ng mmmufimfi m fiufi 1 unmfiu 25x2 5,400,000 @ d'udflmié’aum 8.600.000} mmmufl’tyi'tmj :14 5'14? 1 unswnu 25x2 3% v 4 I4 u 3 mmunnuryi Li‘lumu fityiflnmmmqumnmfiaufiwmfiuwé’wfi V I A I uruimmamsfiflum fl'ufinma‘fieufiwmfiufiwflfififiqmu 3.600.000 511.31 fimfidqfinéqufiwulfiwLfifluéu firuin'qfimfihmhunmu “ufinmafinéwfiwfiufiwfi‘lfififimu = (1.8 m / afl) I! 13.91.31 fim‘ifififi'fimumwfimaaufiu firuiimfinfiwmamau fiufinmfimdfiumafiufi’wa‘lfififiqmu ._._-——-—____i v v v A I u I 3 01 mm 1 unsfinu 25x4 mmflmfiwmsflnfimmu mu mmnufi‘uum 6.000.000 @ n'qil'mi'mmuflxau (1.800.000) nmn'mfiruifiaufinmIdanwfiafld'l 4,200,000 in mafiami‘fiaum (3.600.0001 mmmufirui m «m‘ 1 uni'mu 25x4 600.000 mmfls‘ufiu'mai 7,200,000 0 - ., .-: mmufinnmfi Li'lumu fimifiwtfiamsfiaum fityfimamsfifleannmmfi’u imimirfi’am-iwmfiuné’wfi fiufinnfi’mwumnnmumnmwfiawh Lfinfi’ud’nmufi'mafui’lmufi'flnmnu 3.600.000 “A .14- !a V II] in v I 1.1mwinmmflmu‘iamuurfimuummmmmfianflgum nqnwfimnufinmumsm‘lfl w J U I v I v 4 U fim911mHammmfiunmfl’lufinonu’lfilflummnfi'luu -d v I v 0 I v I v I u I I nmm 1 msfleummnmumuamumufindqummmmuumfi (nauunmnmwmu) J .l mulmu‘lfl firyiu.n'§mumnmsfiw 16 5114 x 3 {I’m I 4.2 firm: fityidqmfiunufinnmsfiflmfiuwfi‘wfi fl’tyifihfi’méwmuamn 11.8 511; x 3 5111/42 21w) fiufinmsfifinflufi 4.285.714 3.000.000 1.285.714 d v I v 0 I v v w J I mfiin 2 mmnmmmwmuammqnnmmuurfi uazflmmmmuuru‘itfluflmnfi'luu v uryirhm 'wmaamu a: J ury'nmmsmmams'fiw vol 9 v uuwnmsunrhmméwmuazflu . J urgimmmmumsfiw V II - ll 9 f um'ndoumuuumnmmmmfiunma fiufinmsfimm'lufi v d. V V I I! | If 1mm 1 unfinu 25x4 mmmammfiflmaumwsflufimmutmnu 600.000 mm mm A I I v 4 III I: v v I v r: O flszmu'lummnu 7,200,000 mm mmmmmnauum‘fimafiaummqfiuwmummmu m: J V I, U I U H v J Luamnummmauurfinwfiaamufiq mmmuurfiqzmwnu 4,200,000 mu 'lu-nruzmwm - n l v A 4 d v II II 4d I A flszmu'lvlmmnu 7.200.000 1J’WI mmrwmqmmunru'a'lutfiummnmluumuummmmfi Lfianflfifii fiqfin'lfifidautfiunumnmsfimmfiuni‘wfi (7.200.000 - 4.200.000} whfiu 3,000,000 V 1m: uaz'lu'i'ufiumni‘l 25x4 fl’ufinmsfimwmufiwfiu‘lfififiqmuwhfi’u (7.200.000/6) 1.200.000 1m:uazfi'n‘hufi'mdautfiunumnmsfimmfium‘wfitfiwfi’u (3,000,000 I 6) 500.000 mm Linfiru-i' rh'lmmu ma’fioefimflmmf ( Impqirm(n'7l OPAJ‘J‘é‘fS) II I A fi'lilfl'NVI 1 I! d: u A: d A I; 1 v r n- d u nsmmmuma’lflutmmmmmewmmmaumfimawewa Tmaauumfiumm I} fiummd’ufiuwfivfimmfimmsfianm v p d I t A nsg‘fifi fimmu Idflfi'l‘l'ln gamut-11am fimmu magma 13103 111511? qz'lfi'é’ufiu fi’rgi 1,100 1,100 1,000 31000001050000 lufia‘mm mufln'fiqzfiaandmmmu finflfimu) 2 950 980 980 1,000 Eufimmumnmsfiaufi'l 20 mm ummmmnfiry‘inm 1,000 fiun’r’wsiammmfia 980 um I} I d mamm 2 fiuwi‘wa’fimmmufimfi 100,000 mm Tnufimmnu 150,000 u’m Lmzmtdamnmamn 50,000 mm mrmmmaqn'fimmfiuné’wfitmfiu 75.000 1.1110 uazfianwflizmmyammnnw a v I A I v n ' I A 0 Av 11315me 80,000 mm :30mumm10:150-03qu'10mmnmmquanmmmmuqmnu I I V V II; v r: A I v V qammnmfl'fi fiat-mm; 80.000 'lJ'm mun fiuwmaummmwfiaum 20,000 mm mmufinuruil .. ., : é’ui’mmumnmsfiaum 30 mm uazmmmufiru‘fi-nm fiuwflfimmmfia 970 mm aqmmai’ufi’q‘lfl fimfiswmimanumnmsfiawh (loss on impairment) flruim'mfian'wfiamh (allowance for impairment} v 4 v I v r uunnnwmaummmfiumwu u I d mama“ 3 v I J - I I v I J I mnmamm 2 mnnqmsflizmmyammnms’lfi‘lfimnnu 110.000 1m: gamman aflfié'ufifiqLflu'ii'lmufiaandwndwflmmaqwfifi’uyammnmfli‘ fimhfiu 110,000 m'n 5111114 F f: I Q I - II! N If d J v If I II I" aumwuuhmmmsfiaum mmflummuufinummannummflammqaumwu 1mm: d u A II Ir 0 Q. I y I A l a mmnummmm'lunufinurfimmgamfium‘wu’lfilflugan'mmqux'lfimfiué’ou d-I .- d v r III-d I - 4 J I A- ‘lunmmwmmuurywmfiunmuLfluflmnn'luu L-fiu mnus-manmzuflmgammmmu J I J IF U I I A . mmmazqflninifiqmfin'mfiluu mafiunmu'mnmofimm namsfiaammnnmwnmfifiau I v I v - U r I I I - . mmmfiunmunfimnwinuiflunmndqmnunumnma‘fimqfiunmunau um‘im‘lmnummu . J If C U V f U z doumunumnuuufin'lfi'mmuaunmufiummfimnuuu Iv I A magma 4 v a J Ir 0 Ad A I; I d d Al I d mnmamqw 2 mfiuvamuwnmmmmwmmaummuummmmmumnau ‘L‘mmdqu Lfiu'qumnnwfiflmfiuwé’wfi 8,000 mm msfiufinmso‘iaufiqmaqaum‘mfiwmu 20,000 1m: Lflu v .‘I‘ “I agnmué’uv‘h'lfl v d I- -l v r ru-ndoumunumnmmmmammu uty‘flmanumnmfié’audn firuifiuwfiufi v d I 4. I uru'nmmams‘fiflum ! y 4 I u r uumnms‘fi'flummafiumwa If I d mamm 5 v I J v rJ-i A y I d d In. I d mnmamm 2 fiwfiuwmannnWiwmsmmmaan‘umuummmmmnmnau Tmuudou Lfiunmnnms‘fimmaufiwfi 30.000 mm mfifiufinmsfiaufifimaqawfi‘wfifimu 20.000 1m aqafiufi'ufi’q‘lfl fimidnutfiuvlumnmsfimmfiuwfi‘mf firyfifiuni‘wu' v 4 Ir I u f uumnmmaummmfiwmu 1'1 I B ' q | I 9 f4 l I 001$?an I530nqmfi'l'immmmmflummfifi’mu fiuumvwfinm’lnu'lumfimfiau I A 4’ I; I I 9 Ida- C v A I I 4‘ mInmumnmunuinamq'lumImuu'mfiummfluuuamnru Lummndaumuzmfimmnn III A u r . v I J I or II II II 'luunm'm'muqnfimmaunmu (iq'l‘fi'lummmgamwmmwax‘lfimnw na nunufnumq'lum? | l v r; A I I v I v I v I J I muuwfiumwuuuma mafiunu‘inumflumsmumufiunmu’lnfiufimnEu yamnmmaqflé’ . I All I v I: v u I I I A i‘ufimxflmmu1nfitfiuwhmnmmmnm'luu mun aumwu'mnmo‘q'flumsfimfiaummn X A I O I; A l J I u v In; IuILazmn'w‘lumIflummflnmuyam'mmmqqz‘lfimfiummfiumwmummzuu u I a] meme“ 6 u r-I Iv III A a -I' I o In: J Rummaummmuum 100.000 u'm mnmmnmzuamyanwmfiunmuufiqumnm I! ll fi'lmi {II 5146qu0 auwé’wu'fifimIfimnwlufiinu'lfimmmmnéqfimmu 90.000 mnuazfiunu I I v r: I v AIA v I Tnunw'lum5mumufiumwuuufimmufiaumn munawmmsfimmfiumwu’huLmz‘lfifi mIflufirmnmmmufi’ryi-nmfiunI’wfifi’qnmqmué’q auufidqfiqmiflnfimszu'iumsfiaum-m fiufimf mmmuqnfimvhfiu 90.000 mm -4 A l I v I J I v mom 1 mnnqmefla‘zmmzdammnmfl-i‘lfim'mu 80.000 U'm yam-Immququ I If - H g I l I v 9 J - A fimnmnmwmmuam 90.000 1J'Wl fiunmfiu‘lun’flumunz'lufimuufinumfi'mumumnw'lfi anqamawé’wa’fiu‘lflufiomnmfi'mm'lufi -4 Q I I v I J I nflun 2 mnnamfflflmmgama']nms'li‘lfim'mu 95.000 mu yamwmmwz’lfii’u I U I V f: I I I v v -' - J fimzwnnuyammnms‘li 95.000 U'm fium‘wuu'lufiaamuaz‘lufimuufinuruimummfinn I v r: d I 'lfiamgamfiunmuuu'lflufiqmnmmmmluu v I A” B I A I 0 It A I J I v d v r mnmamamzmum n0mflmmflumaqunLuuyamnmmm’lfimnmmaumu I I - A, I I I : I A l J I mrmz’lufimsfiaumIn6111141140"ragammnn'II'l-fiezqm'fimmwnmmuqnfi unfimmnfi'luu v r O A J I II I I I I J I 110401403110qnmuuanuanmun‘ln'l-dmmmmn mqwfi'luumaqqfiflmmmamnmmq It v u gr II- 9 A A I v v I J I qz'lfimfiu muu nqqumfimnmmmsmmfiflunwmfiunmfimnmomam’lfinmom ufi’qi’nfiu III: 0 I u r I 4 v 0 u v A 'luns‘rfinmmqu‘imumi‘q'lumsmumufiumwmflmwmuwfiuumnty Runmfiwfinwfimm .. .. . .I 'luunmmnnmefiaunwu'lfi‘fin v I d 910901010 7 v (-1 u d A 4 J I v f A aunmumqmmuuru‘n 100.000 m'n mmmanmmmqam'uaqfiumwufiqummn lo I! I filufi m aunt» a1m¥wfififimefimnflufiimufiwmnmfiafimmu 90.000 mmaxflimqu I I u 5 I: v I: v 4“ v7 I Tumma'lunwmnmafiumwfiuufimmu 15.000 u’m mun muumnnqnwfimmfiwmu’m I d v v v u I I J I I' ’ uaz‘lfiummufinm90mmuumfimmfiwmfimnmqmué’o mnfiiamfimanmfium‘wua'n 50min 'lun'mJIzmumfiaudwmfiufiwfi I'mmqu‘fiwhfi’u 75.000 mm nsrfifi 1 mnfianws‘flwzmmgafifimnmfl‘fi‘lfimm’u 80.000 mm qafinfi‘nwdwx‘lfifufiu mvhfi’mgafiqmnn'ls'l‘fi 80,000 My] aufiwfififimn'nfiflumumfimfiufinamfimmufim’fi mafiunfiw'mé'n 10.000 1.1010 L'fi'uIfiumn'fi‘lfi’anuamaufiwfifiu‘lflufiomnmefimm‘lufi nm‘ifi 2 mnfiqmsflszmmzaafihmnmfl'fi‘lfiwhfi’u 70.000 mm qadwfinnmdwflfié’ufiu qztvi'lfimfimmaflwfi 75.000 1mm fiuwé’wu'fiLfimmifi’aumLmzfimfiufinamnmmufi’ryimm fiuwfifimfin 15.000 1mm LI‘IIJIfinmnfi’lfiamafihfiufiwfifiu’lflufiqmnnfii‘fiflm'lufi nszfifi 3 mnfir-Imwazmngarhmnmflfi’lfiwhfiu 95.000 mm gamfimm'jfiaflfiufiu :whfiuynfiwms'l'fi’ 95.000 mu fiumi‘wfifi'lfifiaam uanmnf': fiqmsfim‘lflfl’ufinfl’m-‘fitfiu mmmuu’rfimqfiuné’wu’lfiwhfiuymhfimadneflfii‘ufiu _-——~—4— u I A man-1m 11 - 'A 1 p 0 A- v A I nqmafifimuflmvgu 120 511.111va 11.10 25x5 fifiaufimmufimamnmfiaum mm Ila A I a: A 4 d A I An 3 l J mmmmnnunnmmummmnflu) nqmsm‘lfiumeflnmumsfiaum'nmmuu Inugnn'm . ., .1- . ., . . ".1 . . mmmflfimfimwnmumnu 90 0111mm namiui'l 25x8 fi-EflufinuanflfiIfiummsfiaum ' . .I . - . v fimufl’lfiuum’lfl T610140mnmm’mflfimfiufimmu 130 011mm 'lumanam'mmmmqufi'm I v J A, x I: I I v A A I v m-rfiimm flmmuuqfinLam-um300011.100n0171mmuuqflwmnflumnnqn'n‘lmnusuf unnnuq1nnqififlafiflwqmfiau (120 01140111) msfiufinfl’mi 1151110 aquwué’uvfilfl 25x5 y umiimn'mmnumnms‘fiaufiq fimfifi1Lfiannsfiaufiw-fifiu fiufinmaéfaufiwmaufiwfimn 120 finummflu 90 5310011: 30,000,000 30,000,000 25x8 v ‘I J v I A- ury‘nmmamsmum-nmu — firu‘firifli‘mnms‘né’ufiru’n'flums man-qmmmsfiaum "ufinmmfiufiry‘fimumnmnumnm? 501.101 30,000,000 30,000,000 50011100 12 Lfiaamflfiuéo fiuwfifimmmufim‘fi 100,000 mm ’lfi'qnfiufinfieafiqm 25,000 01111000 75,000 mm unzfimqnw'lfimumfiamj 10 i] Inflafifiuauné’wufififimmufimi 60,000 'U’WI (75,000 Ll'm finfimfiamwmazau 2 i] 1 a: 7,500 mm] 00:10mmnfirfifimnflumn‘lfimfiu immumnnwfiaummriauwhfi’u 80,000 11111 {100.000 'IJ'WI findmfiaummaxau 2 04111911 20,000 mm nefiifi 1 mn'luflflfifiu flsznwmmsfi'l'fifiwuma01-71mm“zlfié’ufimflfiuuuflm’lfl Lflu 71,000 mm 93111314 qzfin1snfi’m1umn1mqm1nnwfiaufiwaqaufiwfizfilmfiummmu firyi'lfiwhfi’u 71,000 11111 éaLflur-‘hmufifi'md'm 80,000 U1“ Tnufiufinfimfifiafi flqnfiai'ufi'o'lfl v my-‘n'fihtijan'wfiimm firyiifi'l‘lmwnmwnfiufiruiiwms mmu‘a'mms‘fiflum fiufinmsnfi’ufiry‘fimuma‘mnnumnmi n Iv I fiflfl'] “f fl‘flfi‘fi 2 mnIuflflqafl’u flsxmmmifii'lirf'mumdarhfinundqqz'lfifirfiutflfiiuuuflmw 1.1314 85.000 my] mmé’umums-mmumnmififlufiwmfiwé’wfiww 25,000 mmfimfi'u mmmmfl’rui'ifiwhfiu 85.000 mm azfin'lv'l’rmwmqufirufi'qan01mmfinmflumn‘lzimmmf mmuumnnwfiaummdau 5min mma’mwmanumnmsfiaufiwsfifi‘lfitfim 20,000 V mmvhfi’u Tnufl’ufinfirufimfi aqnfiu'i'ufi’ollfl .—-—____.__. 25xx v d: 4' I um'nfi'nunmfifiaam firufifi'flfinnnwnfiufityimunw mmumnmsfi’aam fiufinmmfiufirfimumwfinnmnnma‘ fiaum mnRuné’wfifiuuamé’aaIwmfifi'lufimnmmsgmnwficfi afiufi' 32 film fifiu mem- 0.0: 011030.? mma’ufimfimamsmnuumnn'wfiamhmqfiuné’wfififinm‘lufifimfiufinhunw‘lfl fiqfiryfidomfimqumnmsfimmfiuné’wfiquamn'm'lfidamm0501100 miw'lifimu mfiui’ma’ 00111104301umu‘mmgumnma‘fifludwmfium‘wfifififim'lmiLflumu’lfi'luoufifl‘lwqmufimfi sinuouhiLfiumumrmnuumnmifi'aufi'ufifiqmmfiufflufifl-fidwIt‘lumnriau '1 u I ll mamw 13 .. .1- .4 .r mnwfimuflmnu 100 5mm“ 1143 25x1 ’lfi’flnwfimmmwtflu 120 fiquu'm Iufl 4y I 5: 4- 3 - I An A I A a ll 25x5 mam-1111100114qummmwfi’aam mmmmmamauanmLnum'mmnflu) mmm‘lfi d A p I 4A a: I A I In: 1 AA I v I ummszmumsmummmmw Tnugan’mmamaflnmmmwnmumnu 90 5014mm man I 4 I I I A I 4 I v 1141? 25x8 fi-fiaufiwuamlfimmunwsfiaummnafi'lfiuun‘lfl Tnuqan‘mmmwz’lfimfiufi o ' v v or II: 0014014 110 fiqumn mmufinury‘fiLfiumu .---—._—,,.__—._._. 20,000,000 - .1- 25x1 Emu firu-"n’muLfiunumnnwfimmfium‘wfi ufinmsfiflmfiuwé’wflufi -—._._______m__ ru-‘n'domfiunumnmarfimmfiunfivz? ruififiu fi'ufinmsnfi'ufl’ryfiflumnnmumnm? £00d11100finné’wu‘fififlm'luflmmflflfid firy‘fimutfiunumnmsfimmfiufiwfi 20.000000 - 20,000,000 - 20,000,000 - v ury-‘n'mun'ln'lmumnmififlum V I J l uryimmflmsfi’aum .4 ‘ It I v r d. A uumnmmaummmfiumwa dqumnu mnma‘né’ufimfi 10,000,000 - 10,000,000 - ayamufi’ufi'fld U I A I 25x8 mimman'mfiaum firyin'fi‘lwmn'wnfiufl’ryia‘mms‘ mmmfinmfififlafifi fl’ufinnfi'mwmnwmnmnnmafiaufiq ‘lmfiuflamnfimwnnmfiauPhfimu é’u‘itflufifli’d'm'luwnfiau firu-‘finfiu 10,000,000 - firufidomfiuum'lnmi‘fiflmfium‘wfl' fiufinn1mfinnymnwmu‘nnmsfi’aflm 4' d v v 4 a. a4 shunman‘lflmnmmdqumunm10mm ifimfizmfinef 10,000,000 - o a: u r t a u a: muqumznaumuma‘mnnm'}nmifi’aflmfizfimh mummwwmumnmflfi'anmn ‘ If I I F t 3 If v rd Q. I V v n0mnnmuitflum'l'imu'lum0mm muflmm'murui'umfiunmamwmumnmmauuryi I I I If 4 Q I mnmnwmv‘rumnmi'é’flmwfiaahqam'mmmuum‘fiwmnflu (120 511mm) mnmmflu Lnaé’ufiflpnqsgjfivgpgfinn‘nsfiaafiiwmfiunfwfifiu'lmqmfiau Ofam’fwfncfndcmrajnd Ifi'S (#0 chfimfi’IT '1’) {TUNA} http://wwwaccaglobal.com/students/pub1ications/student_accountant/arohive/ZOO 1/1 8 f5 7482 Example Speculator owns a number of properties. An independent surveyor has assessed their market values as: Valuation Valuation Property Cost 1 July 1999 30 June 2000 30 June 2001 $ $ $ A 41,000 52,000 73,000 B 76,000 82,000 66,000 C 80,000 70,000 90,000 197,000 204,000 229,000 All the properties had an estimated life of 50 year when they were acquired. They are all let on short leases under commercial terms, however property C is let to a fellow subsidiary of Speculator. The group policy (applied by all members of the group) is to adopt the fair value model in IAS 40 for investment properties and to treat owner—occupied properties under the benchmark treatment in IAS 16. Required: Prepare extracts of the group financial statements of Speculator in respect of the above properties for the years to 30 June 2000 and 2001. How would this differ if the question asked for the entity statements of Speculator? Answer: In the consolidated financial statements property C would have to be classified as an owner-occupied property and treated under IAS 16 (benchmark). This means it would be carried at deprecated historic cost. Income statement: - year to 30 June 2000 2001 $ $ Depreciation — property C ($80,000/50 years) (1,600) (1,600) Investment property surpluses - A 11,000 21,000 — B 6,000 Investment property deficits - B (16,000) Balance sheet: as at 30 June 2000 2001 Property, plant and equipment — C 78,400 76,800 Investment properties 134,000 139,000 In the entity financial statements of Speculator property C would be classed as an investment property. The property would not be depreciated. Instead a deficit of $10,000 in 2000 and a surplus of $20,000 in 2001 would be reported as well as the above surpluses and deficits on properties A and B. al Financial Reporting Standards — illustrative investment property consolidated financial statements . ' IF? Gem» 81 December2006 : Wedefliirwpag$ rim.“ UPDDUJUWW 9“” amounts in 91130. thousands tiniess otherwise steed); ' I 05) In fginrucritiows; 7 U Notes to the consoli ated financial statements (continued) nvestment property aunts 40975(e) doni’fiih) doprsm irpatra) Year ended 31 December 2006 2005 At beginning of year 598.?in 601. .5??? Net exchange differences (8.53?) {9.647; Additions 5.56? 2 Ho transfer from property, plant ’dl‘d equipment (Note 8)‘ 109.355 — Transfer to property. plant and equipment {Note 8)” (25.456) "- Transier to inventories (Note l W (l 5234) ~ Disposal" (10.564) (700) Net gain from lair value adjustments on investment property 1660 5.048 At end of year 661 ,084 The Group’s investment properties were revalued at 31 December 2006 by independent prolossmnally qualified valuers [name of external valuers]. Valuations were based on current prices in an active market for all properties except for the properties located in {name of country] because this information is not available there. For these properties. the Group used CilSCO'LiniEId cash flow [Jl’QJBCIiOilS. At 31 December 2006. the Group had unprovided contractual obligations for future repairs and maintenance of £33.?65 [2005: {-3.796}. In the income statement, direct operating expenses include €456 {2005: €412) relating to investment property that was unlet. Investment property includes buildings held under finance leases of which the carrying amount is €25‘680 (2005: €23.i’25). 7. Prepaid Operating lease payments 17p35 2006 2005 Opening net book ampunt (Note 2 1i 9 906 10,017 Exchange differences (l3) (7) Amortisation of prepaid operating lease payments (tori) (10:1) Closing net book amount The up-tront payments for an operating lease of the owneroccupted land in Hong Kong t€€l0200i were paid in January 2001 . The term of the lease is 99 years. 40p57(c) ' In July 2006. the Group completed the Construction of an oilice complex located in France and reclassified this li-Ell'l tiorn property plant and equipment (Note 8) to inveslment property. 40p57(a) " A waiehouse in the UK prewousty leased out under an Operating lease. i’laS been uSEd for administration purposes lrom April 2000 It was rectassrlied from investment property to property. plant and equipment (Note 8:. dupSle] 1‘ An office building located in Swrtzertand was redeveloped in 2006 prior to sale. it was reclassnioo 10921 from July 2006 lrom investment property to inventories (Note 1 I). it was sold in January 200? [Note 2.8;. ‘ A property located in Hoiig Kong was sold in July 2006 tor €8,580. PricewaterhouseCoopers 23 ...
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This note was uploaded on 10/08/2009 for the course ACCOUNTING ai311 taught by Professor Dr.wai during the Spring '09 term at Abraham Baldwin Agricultural College.

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