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ACCA P2里面的一道题

楼主#
更多 发布于:2013-11-05 19:14
有没有人能帮忙解答一下,2010 年 P2  第一大题 关于Revaluation 在Other comprehensive income 中调整的问题
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沙发#
发布于:2013-11-05 19:14
information 6 中,
Ashanti owned a piece of plant and machinery, which cost £12 million and was purchased on 1 May 2008.
It is being depreciated over 10 years on the straight-line basis with zero residual value. On 30 April 2009, it
was revalued to £13 million and on 30 April 2010, the plant and machinery was again revalued to £8 million. However, an impairment review indicated that the recoverable amount of the asset was £9 million. The whole of the revaluation loss had been posted to the statement of total recognised gains and losses and depreciation has
been charged for the year. It is Ashanti’s company policy not to make transfers for excess depreciation following revaluation and there is no obvious consumption of economic benefi ts regarding the plant and machinery.
板凳#
发布于:2013-11-05 19:14
PPV revaluation surplus 在2010年未做impairement 之前 为1.96 (2.2-0.24),2010年减值3.56, 那么冲销掉 revaluation surplus 1.96后的
1.6 (3.56-1.96),直接计入P/L, 但是为什么答案中OCI 却还要调增 1.6 呢?

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