Ias 16 case study 4

•

2 j'aime•421 vues

Hyderabad Chapter of ICWAI

Technologie Business

CASE STUDY 4

Gross carrying amount of plant and machinery
is Rs.1000 lacs and accumulated depreciation
is Rs.20 lacs. It is found that market value of
the asset is Rs.1000 lacs in its second hand
condition.

What is the accounting treatment as per IAS
16?

Contenu connexe

En vedette

Definitions[1]Hyderabad Chapter of ICWAI

ConclusionHyderabad Chapter of ICWAI

Case studies answers ias 1 7 nos

Case studies answers ias 1 7 nos

Case studies answers ias 1 7 nosHyderabad Chapter of ICWAI

Ias 16 case study 1

Ias 16 case study 1

Ias 16 case study 1Hyderabad Chapter of ICWAI

Consolidation excerpts

Consolidation excerpts

Consolidation excerptsHyderabad Chapter of ICWAI

Statement of cashflows ias 7

Statement of cashflows ias 7

Statement of cashflows ias 7Hyderabad Chapter of ICWAI

Income statement structure

Income statement structure

Income statement structureHyderabad Chapter of ICWAI

Statement of comprehensive income separate structure

Statement of comprehensive income separate structure

Statement of comprehensive income separate structureHyderabad Chapter of ICWAI

Ias 16 case study 3

Ias 16 case study 3

Ias 16 case study 3Hyderabad Chapter of ICWAI

Minimum line items

Minimum line items

Minimum line itemsHyderabad Chapter of ICWAI

Solution to discussion case study

Solution to discussion case study

Solution to discussion case studyHyderabad Chapter of ICWAI

DefinitionsHyderabad Chapter of ICWAI

Solution to discussion case study

Solution to discussion case study

Solution to discussion case studyHyderabad Chapter of ICWAI

Case study on contingent consideration 3

Case study on contingent consideration 3

Case study on contingent consideration 3Hyderabad Chapter of ICWAI

Case study on recognition of assets and liabilities 1

Case study on recognition of assets and liabilities 1

Case study on recognition of assets and liabilities 1Hyderabad Chapter of ICWAI

Case studies questions ias 1

Case studies questions ias 1

Case studies questions ias 1Hyderabad Chapter of ICWAI

Ias 38 case studies 3 nos

Ias 38 case studies 3 nos

Ias 38 case studies 3 nosHyderabad Chapter of ICWAI

Ias 16 case study 3

Ias 16 case study 3

Ias 16 case study 3Hyderabad Chapter of ICWAI

Case studies ias 37

Case studies ias 37

Case studies ias 37Hyderabad Chapter of ICWAI

Investments in associates examples

Investments in associates examples

Investments in associates examplesHyderabad Chapter of ICWAI

En vedette (20)

Definitions[1]

Conclusion

Case studies answers ias 1 7 nos

Case studies answers ias 1 7 nos

Case studies answers ias 1 7 nos

Ias 16 case study 1

Ias 16 case study 1

Ias 16 case study 1

Consolidation excerpts

Consolidation excerpts

Consolidation excerpts

Statement of cashflows ias 7

Statement of cashflows ias 7

Statement of cashflows ias 7

Income statement structure

Income statement structure

Income statement structure

Statement of comprehensive income separate structure

Statement of comprehensive income separate structure

Statement of comprehensive income separate structure

Ias 16 case study 3

Ias 16 case study 3

Ias 16 case study 3

Minimum line items

Minimum line items

Minimum line items

Solution to discussion case study

Solution to discussion case study

Solution to discussion case study

Definitions

Solution to discussion case study

Solution to discussion case study

Solution to discussion case study

Case study on contingent consideration 3

Case study on contingent consideration 3

Case study on contingent consideration 3

Case study on recognition of assets and liabilities 1

Case study on recognition of assets and liabilities 1

Case study on recognition of assets and liabilities 1

Case studies questions ias 1

Case studies questions ias 1

Case studies questions ias 1

Ias 38 case studies 3 nos

Ias 38 case studies 3 nos

Ias 38 case studies 3 nos

Ias 16 case study 3

Ias 16 case study 3

Ias 16 case study 3

Case studies ias 37

Case studies ias 37

Case studies ias 37

Investments in associates examples

Investments in associates examples

Investments in associates examples

Plus de Hyderabad Chapter of ICWAI

Ias 28 investments in associates

Ias 28 investments in associates

Ias 28 investments in associatesHyderabad Chapter of ICWAI

Contingencies and provisioning[1]

Contingencies and provisioning[1]

Contingencies and provisioning[1]Hyderabad Chapter of ICWAI

Case study on bargain purchase with answer 2

Case study on bargain purchase with answer 2

Case study on bargain purchase with answer 2Hyderabad Chapter of ICWAI

Case study measurement period 5

Case study measurement period 5

Case study measurement period 5Hyderabad Chapter of ICWAI

As 14 vs ed as 14 (revised)

As 14 vs ed as 14 (revised)

As 14 vs ed as 14 (revised)Hyderabad Chapter of ICWAI

Related party disclosures ias 24

Related party disclosures ias 24

Related party disclosures ias 24Hyderabad Chapter of ICWAI

Property plant and equipment ias 16

Property plant and equipment ias 16

Property plant and equipment ias 16Hyderabad Chapter of ICWAI

Decison treeHyderabad Chapter of ICWAI

Operating segments final

Operating segments final

Operating segments finalHyderabad Chapter of ICWAI

Ias 17 vs ifrs 8

Ias 17 vs ifrs 8

Ias 17 vs ifrs 8Hyderabad Chapter of ICWAI

Definitions ifrs 5

Definitions ifrs 5

Definitions ifrs 5Hyderabad Chapter of ICWAI

Case studies on ifrs 5

Case studies on ifrs 5

Case studies on ifrs 5Hyderabad Chapter of ICWAI

As 24 and ind as 24

As 24 and ind as 24

As 24 and ind as 24Hyderabad Chapter of ICWAI

Plus de Hyderabad Chapter of ICWAI (13)

Ias 28 investments in associates

Ias 28 investments in associates

Ias 28 investments in associates

Contingencies and provisioning[1]

Contingencies and provisioning[1]

Contingencies and provisioning[1]

Case study on bargain purchase with answer 2

Case study on bargain purchase with answer 2

Case study on bargain purchase with answer 2

Case study measurement period 5

Case study measurement period 5

Case study measurement period 5

As 14 vs ed as 14 (revised)

As 14 vs ed as 14 (revised)

As 14 vs ed as 14 (revised)

Related party disclosures ias 24

Related party disclosures ias 24

Related party disclosures ias 24

Property plant and equipment ias 16

Property plant and equipment ias 16

Property plant and equipment ias 16

Decison tree

Operating segments final

Operating segments final

Operating segments final

Ias 17 vs ifrs 8

Ias 17 vs ifrs 8

Ias 17 vs ifrs 8

Definitions ifrs 5

Definitions ifrs 5

Definitions ifrs 5

Case studies on ifrs 5

Case studies on ifrs 5

Case studies on ifrs 5

As 24 and ind as 24

As 24 and ind as 24

As 24 and ind as 24

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Ias 16 case study 4

1. CASE STUDY 4 Gross carrying amount of plant and machinery is Rs.1000 lacs and accumulated depreciation is Rs.20 lacs. It is found that market value of the asset is Rs.1000 lacs in its second hand condition. What is the accounting treatment as per IAS 16?