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Knowledge of the efficient structuring of production facilities may, for example, result in cost savings rather than in an increase in revenue. Introduction to ifrs 7th edition pdf download free. The assets under consideration have no residual value, and this situation will remain unchanged until the end of their useful lives. Chapter 10 Revenue from contracts with customers – IFRS 15. The maintenance work is necessitated by usage of the property in the future; consequently the relevant future periods, not the present ones, shall be burdened with these expenses.

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Revaluation Intangible asset is shown at revalued amount (fair value). Tax at standard rate of 28% Effect of unrecognised portion of deferred tax asset. The last estimate of the recoverable amount was based on the asset's value in use. If the contract quantities are less than the total inventories for this particular item, the NRV of the surplus inventories is based on normal selling prices. In the form of an actual present obligation, the uncertainty manifests itself either in the improbability of resources being utilised to settle the obligation, or in the inability to measure the amount reliably. 19, the contract with the customer is modified by both parties. 12 Bank (SFP) Long-term liability (SFP). Production overheads consist of fixed and variable components, of which the fixed component is usually allocated to inventories based on normal capacity. 11 1 090 000 Expected dismantling and removal costs at end of useful life of asset 120 000 Applicable discount rate after tax (at 28%) 6, 48% Useful life of office building 24 years The building is erected on rented premises, and the rental agreement requires dismantling of the building at the end of its useful life. An intangible asset may sometimes be contained in a physical substance such as a CD for software, or a legal document for patents or film. Introduction to ifrs 8th edition. The above information will be disclosed as follows in the financial statements: comprehensive income Statement of profit or loss and other compre Notes 20. All alarms are sold with a one-year warranty.

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2 Classification of financial assets and financial liabilities The classification of financial instruments determines how the financial instruments are accounted for and measured in the financial statements. Invest Ltd incurred transaction costs of R500 with the purchase of the shares on 30 June 20. 16 (35 000 × 40%) Doubtful debts (allowance for credit losses): 20. Introduction to ifrs 7th edition pdf 2021. An underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. The claim against the company that does the cleaning of the floors will constitute a contingent asset as the outcome is only probable and not virtually certain. 3 NonNon-cash consideration If the consideration received by the entity is not in cash, then the entity measures the noncash consideration at fair value (IFRS 13, Fair Value Measurement). Some employment benefits even include benefits paid to either employees or their dependants.

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The asset is not contingent. 11 Receive 3 000 1, 100 3 300 31. Tango Ltd can claim a 5% allowance on the cost of the apartment block (residential units) as it qualifies in terms of section 13sex for the allowance. However, the entity must have a present legal or constructive obligation (refer to IAS 37) to dismantle and remove the item in order to include such costs in the cost price of PPE.

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The cost of these assets is the total expenditure incurred from the date the asset first met the recognition criteria, while costs before that point are expensed. The mere obligation to periodically perform maintenance work to property does not presently qualify as a liability. Inventories values are determined at the end of the reporting period by determining the selling price of the inventories, which is reduced by the average profit margin, to determine the approximate cost of the trading inventory (IAS 2. Number of employees. An entity recognises a financial asset or financial liability on its statement of financial position when, and only when, it becomes a party to the contractual provisions of the instrument. 1: Classification based on purpose Take for example a motor vehicle. Inventory and manufacturing software for small maker businesses. 2 Information to be presented in the other comprehensive income section The other comprehensive section shall present line items for all other comprehensive income items, classified by nature, grouped into the following categories, in accordance with other IFRSs: items that will not subsequently be reclassified to profit or loss; and items that will subsequently be reclassified to profit or loss when specific conditions are met. The existing machine that is painted red is exchanged for the other machine that is painted blue, as the managing director likes blue-coloured machines. DEFINITIONS Financial instrument Financial asset Financial liability Equity instrument Derivative instrument Types of financial instruments. The fair value was determined by an independent sworn appraiser using current market values on 31 December 20. 3 Joint and several liability If an entity is jointly and severally liable for an obligation, the obligation is disclosed as a contingent liability to the extent that it is expected that other parties will settle the liability. SUBSEQUENT MEASUREMENT Fair value model All investment property valued at fair value.

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18 7 500 Discount expected credit loss to 31 December 20. Transaction costs incurred in relation to financial assets and financial liabilities measured at amortised cost and financial assets measured at fair value through other comprehensive income are capitalised against the carrying amount of the asset or liability Example 17 17. 30 June Balance b/f. Usually transfers at the end of the lease term to the lessee. 16 Investment property IAS 40 Contents 1 2 3 4 5 6. Prudence is the exercise of caution when making judgements under conditions of uncertainty. University of Pretoria. 8 This is because the additional variable lease payments are linked to future sales and, thus do not meet the definition of lease payments. For a lease, the discount rate is referred to the 'interest interest rate implici implicit in the lease' lease (here 10% per year) (being the rate of interest that causes the present value of the lease payments (R271 048) and the unguaranteed residual value (R60 000) to equal the sum of the fair value of the underlying asset (R500 000) and any initial direct costs of the lessor (R20 000). 17 may be compiled as follows from the information provided: Calculations 1. Profit before tax Profit before tax includes the following item: Remeasurement of consumables to net realisable value (1 600 – 1 450) 3. 1: Definitions of elements and recognition criteria A claim for damages to the amount of R2 million has been instituted against a newspaper company following the publication of an allegedly defamatory report. Although the total expense amounts to R195 000, only R150 000 will be shown here as the provision only amounted to R150 000. 4 Restructuring provisions.

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This chapter includes concepts that describe how information should be presented and disclosed in financial statements, and guidance on including income and expenses in the statement of profit or loss and other comprehensive income. The need for a mixed basis of presentation may arise when an entity has diverse operations (IAS 1. 17 (presumably on the new salary scale) and three days will be taken. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration, meaning that the customer has both of the following: (a) the right to obtain substantially all of the economic benefits from use of the identified asset; and (b) the right to direct the use of the identified asset. Standard costs can be used for convenience as long as the inventories values determined in this way approximate actual cost (IAS 2. 29(a) to (c) and are similar to those listed in respect of property, plant and equipment. 12 Alternative: [(R6 000 000 × 28/30 – R350 000] Recoverable amount.

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4 Financial assets that do not have a quoted price in an active market IFRS 9 does acknowledge that cost may be an appropriate estimate of fair value in limited circumstances for equity instruments that do not have a quoted price in an active market. 5 Qualitative characteristics of useful financial information To achieve the above-mentioned objectives of financial reporting, the information contained in the financial reports must have certain qualitative characteristics. Financial Accounting. Exclude: financial instruments biological assets to point of harvest Partially exclude: mineral and mineral products commodity brokers producers of agricultural and forest products after harvest. The residual value of such an investment property is assumed to be nil. 4 Nature of investment property. Taking the above into account, the depreciation for 20. 20 BVV Ltd declared and paid a dividend of R0, 50 per share to shareholders. Comparability in the accounting treatment should be consistent for: the same items over time; the same items in the same period; and similar items of different but similar companies over time and in the same period. Deferred tax 1 January 20. 1 Purchasing costs These costs include the following: purchase price of finished goods or raw materials; import duties and other taxes, other than those subsequently recoverable from the taxing authorities, such as VAT if the buyer is registered for VAT purposes; transport costs; handling costs; and other costs directly attributable to the acquisition of the inventories. Examples of investment property include: land held for long-term capital growth, or land where the decision about future use has not yet been taken. Movements for the year: Disposals Additions Depreciation. The terms of a lease agreement stipulate, for example, that the initial lease period would be five years and the lease payments for this period amount to R6 000 per month.

N4 The interest that represents cash flows (coupon interest) is calculated by multiplying the nominal value with the nominal rate. The fundamental difference between contingent liabilities and provisions is in the fulfilment filment of the requirements of identification. 1 Fair value less costs of disposal. 12) (1, 010 + 1, 136)/2 = 1, 073 (average rate for 1 January 20. Undeveloped land may also meet the definition of investment property. Consequently, these assets meet the general recognition criteria for assets and are therefore capitalised as assets. 8: Financial asset at amortised cost Excel Ltd purchased a bond with a nominal value of R1 000 000 and a coupon rate of 10% on 1 January 20. Property, plant and equipment Land Buildings Vehicles Total R R R R Carrying amount at beginning of year 1 800 000 2 375 000 1 400 000 5 575 000 Cost Accumulated depreciation. To determine the cost of the asset, the cash price equivalent has to be determined on 30 June 20. The election for leases for which the underlying asset is of low value can be made on a lease-by-lease basis. Lease income should be recognised on a straight-line basis. Any deferred tax recognised will reduce the identifiable net assets of the subsidiary at acquisition, which in turn will increase the amount of goodwill. 12): External sources of information There are observable indications that the asset's value has declined significantly more than would be expected as a result of the passage of time or normal use. This standard explains how an entity must review the carrying amount of its assets, how the recoverable amount thereof is determined, and when and how an impairment loss is recognised or reversed (refer to chapter 14).

Sets out minimum requirements for presentation as well as guidelines for structure and content of financial statements. These values are usually obtained from independent professional valuators. Dr Cr R R Short-term employee benefit cost (P/L) 2 400 Accrued leave pay (SFP) 2 400 If the unused leave pay can be carried forward indefinitely and assuming a vesting benefit (leave to be paid in cash when employment is terminated), the liability raised would be the following: (40 + 10) × R60/day × 4 days = R12 000. These cash flows include both those from the continuing use of the asset as well as from the eventual disposal of the asset at the end of its useful life. The closing balance of finished goods is 15 000 units. Usually shorter than economic life.

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