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20 of 10 000 × 2, 60 = R26 000 31 March 20. 6: Determining the cost of PPE Charlie Ltd purchased an imported machine for R2 400 000. Total cost of rightight-ofof-use asset. The reference to commercial substance is explained in IAS 16. An employee, who is paid an hourly wage of R20, normally takes one hour to make a desk from the wood. Functional currency is defined as the currency of the primary economic environment in which an entity operates. 2 Schematic representation of IAS 1 PRESENTATION OF FINANCIAL STATEMENTS Purpose of IAS 1. 280 Introduction to IFRS – Chapter 10 Revenue is recognised and measured according to the following five steps as set out in IFRS 15: Step 1.

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Each group of intangible assets with a similar nature and use in the entity is identified as a class of intangible assets that is disclosed separately in the financial statements. If the asset is recognised at fair value, the expenditure will not be capitalised, because the resultant carrying amount will exceed its fair value. IAS 32 addresses the classification of financial instruments as assets, liabilities or equity and the classification of the related interest, dividends, gains and losses (thus presentation). Explain and apply the structure and content of financial statements. Consequently, as Platinum Ltd expects to sell the building at the end of the lease term at an amount greater than the guarantee from Peglarea Ltd, Peglarea Ltd would not need to pay any amount to Platinum Ltd. 252 Introduction to IFRS – Chapter 9 Example 9. When a lessee uses the fair value model to measure an investment property that is held as a right-of-use asset, that asset, and not the underlying property, is measured at fair value,. 12, it was established that the remaining useful life of the abovementioned patents was 16 years, while that of the copyrights did not change. These values are usually obtained from independent professional valuators. 8 200 × (0, 75 – 0, 67857)] + [5 600 × (0, 75 – 0, 7857)] 386 2. Both these assets are depreciated at 20% per annum on a straight-line basis, and the current interest rate on asset financing is 10% per annum. It reflects the underlying transactions, events and conditions relevant to the entity.

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Two questions arise from the above: Which exchange rate must be used? The estimated cost of a future similar inspection may be used as an indication of the cost of what the current inspection component of the asset at acquisition was, if required. Income received in advance (SFP) Maintenance costs recovered (P/L) Recognition of maintenance income for first year. 4 Intangible assets with indefinite useful lives. The shares were purchased at R3, 00 per share. In addition, the needs of second- and third-year students at other institutions have also been considered. 372 Introduction to IFRS – Chapter 14 The technique of calculating an expected value may also be applied to determine an appropriate amount at which to measure a provision. 11: Variable production overheads R25 per ton Fixed production overheads R16 000 per week One ton of raw material produces one ton of finished goods. However, where inventories are used on an item-for-item basis in the production process, the FIFO formula is more appropriate. Separately All deferred tax liabilities are recognised, but deferred tax assets are only recognised to the extent that it is probable that taxable income will be available in future, i. when the unused tax losses and credits are utilised. 5: Accounting policy for impairment Impairment of assets The group assesses at each reporting date whether there is an indication that an asset may be impaired. Ordinary shares carry the highest risk of ownership but also have the potential for the highest return.

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These Standards will therefore, in many instances, still refer to the concepts and principles contained in the Framework (1989). Items with shared characteristics will be aggregated and also separated from items with different characteristics. 1 Contract criteria. 2 Faithful representation Whether a measurement basis can provide a faithful representation is affected by: measurement inconsistency (accounting mismatch) (using different measurement bases for assets and liabilities that are related); and measurement uncertainty (when a measure cannot be determined directly by observing prices in an active market and must instead be estimated). Where substantially all the risks and rewards incidental to ownership of an asset have been transferred from the lessor to the lessee, the agreement is classified as a finance lease. Effective tax rate (R165 200/R500 000) = 33, 04% effective tax rate 3. Answer 2: 2 The items must: meet the definition of a liability and an expense; probably lead to the outflow of future economic benefits from the entity; and have a cost or value that can be measured reliably.

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Registration as the new owner in the register takes place on the settlement date of the trade transaction. 24: Financial asset and financial liability at amortised cost (continued) 4. Recognise deferred tax asset (income tax recoverable in future periods) Assets: Carrying amount < Tax base Liabilities: Carrying amount > Tax base. Maintain full purchase histories for everything you buy, and let Craftybase do the boring-but-necessary work of calculating your exact current inventory value. Essentially, what is required is a reconciliation of equity at the beginning of the reporting period with equity at the end of the reporting period. Calculation of cost of the fixed property: R Purchase price 15 000 000 Interest (18% × 6/12 = 9%; 9/109 × 15 000 000) (1 238 532) Cash price equivalent (FV = 15 000 000; n = 1; i = 18/2 = 9; PV =? 14 R 130 000 (36 400) 93 600. Assume a fair discount rate of 4% on 31 December 20. The carrying amount must be tested for impairment per IAS 36, Impairment of Assets. Since the total cost of the furnace would be depreciated over 20 years and the lining component was not identified separately at initial recognition, it follows that the carrying amount of the replaced lining component at replacement date should be the following deemed amount: R Deemed cost 5 000 000 Deemed accumulated depreciation (5 000 000/20 × 5) (1 250 000) Deemed carrying amount of old lining at date of derecognition. Financial assets at fair value through profit or loss Current financial assets Listed 8 000 ordinary shares in Spec Ltd – at fair value 880 rights to ordinary shares in Spec Ltd – at fair value Financial assets at fair value through profit or loss (mandatorily) 4.

7 Application guidance (Appendix B to the Standard) The Appendix to the Standard includes the revenue recognition criteria for certain specific transactions. Note that IAS 1 does not specifically require quantification of externally-imposed capital requirements. Using the allowed depreciation methods, the depreciation charge for Years 1 to 3 will be calculated as follows: StraightStraight-line method: (310 000 – 10 000)/5 = R60 000 annually Diminishing balance method: Assume a depreciation rate of 25%. 1: Salary and the employee's cost to the company (conti Dr R Provident fund – payable (SFP) (750 + 750) 1 500 Medical aid fund – payable (SFP) (900 + 900) 1 800 SARS – payable (SFP) 2 000 Unemployment insurance fund – payable (SFP) (100 + 100) 200 Salary due to employee (SFP) 6 250 Bank (SFP) Pay salary and deductions and contributions by employer over to relevant creditors. However, the performance of product X is not as good as initially expected and management is considering a restructuring plan in terms of which the machine will be used to manufacture product Y instead. 5 days will be utilised and not 8 days. Effectively, this results in the entity underwriting the actuarial and investment risks associated with the plan. Active markets may, however, exist for certain types of licences and quotas. Therefore, based on the primary indicators alone, it might be difficult to determine the functional currency. The normal income tax rate is 28% and the carrying amount of all buildings will be recovered through use (i. there is no expected sale of the buildings and no resultant capital gains tax considerations). When a new tax rate has already been announced by the tax authorities at the reporting date, the announced rate should be used in measuring the deferred tax assets and liabilities. 18 Lease liability (SFP) Interest expense (P/L) Bank (SFP) Payment of instalment (AMORT 1 – using new calc) Depreciation (P/L) (SFP) Accumulated depreciation: right-of-use asset: office building (SFP) Depreciation for the year ((R12 223 604 – R403 882)/8 years). Such lease payments, often referred to as "contingent lease payments", are recognised in profit or loss (expenses) in the period in which the event or condition that triggers such payments occurs.

Cross: I do say, I just did. Cards answer to skippers prediction a perfect demonstration program. 82919482, "longitude":-73. Why are you in the eSports business? "Spyfall": - The video instructions the Doctor makes for her companions to assist them in flying a plane with a destroyed cockpit include her leaving pauses for them to express surprise, requests for them to stop talking back because it's a recording, and correctly predicting that Graham will be panicking. He does think they're idiots but really wants a truce.

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In Brewster's Millions (1985), Monty Brewster's great-uncle Rupert uses this trope with his Video Will. In episode 321, someone roleplaying a recorded message lampshades the fact that another player just answered him as if he could hear it. I know you're gonna say that he's nothing but trouble but... - Mad About You: When Jamie's dead ex-boyfriend Alan leaves her a goodbye video, she gets into an argument with the television over exactly who dumped whom. And continues the lesson.