无码一区二区三区高清在线观-无码一区二区三区高清在线-无码一区二区三区电影-无码一区二区三区不卡av-无码一区二区三区不卡-无码一区二区三区va在线播放

萬能百科  > 財會類 ?  > 

(b) Router has a number of film studios and office buildings. The office buildin

2021-04-25   

(b) Router has a number of film studios and office buildings. The office buildings are in prestigious areas whereas

the film studios are located in ‘out of town’ locations. The management of Router wish to apply the ‘revaluation

model’ to the office buildings and the ‘cost model’ to the film studios in the year ended 31 May 2007. At present

both types of buildings are valued using the ‘revaluation model’. One of the film studios has been converted to a

theme park. In this case only, the land and buildings on the park are leased on a single lease from a third party.

The lease term was 30 years in 1990. The lease of the land and buildings was classified as a finance lease even

though the financial statements purport to comply with IAS 17 ‘Leases’.

The terms of the lease were changed on 31 May 2007. Router is now going to terminate the lease early in 2015

in exchange for a payment of $10 million on 31 May 2007 and a reduction in the monthly lease payments.

Router intends to move from the site in 2015. The revised lease terms have not resulted in a change of

classification of the lease in the financial statements of Router. (10 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正確答案:

(b) IAS16 ‘Property, Plant and Equipment’ permits assets to be revalued on a class by class basis. The different characteristicsof the buildings allow them to be classified separately. Different measurement models can, therefore, be used for the officebui

詞條內容僅供參考,如果您需要解決具體問題
(尤其在法律、醫學等領域),建議您咨詢相關領域專業人士。

標簽

主站蜘蛛池模板: 亚洲国产成人在线观看免费 | 2024精品国产自在现线官网 | 人妻一区二区三区 | 五月色丁香综合成人网 | 日韩免费无码电影一区二区三 | 国产精品女同一区二区久久 | 国产成人精品高清免费 | 国产a系列产品的最新崛起 国产a线视频播放 | 毛片不卡一区二区三区 | 中文字幕 在线 欧美 日韩 制服 | 国产欧美另类久久久精品丝瓜 | 春色视频一区二区三区 | 丰满的熟妇岳中文字幕 | 99久久精品日本一区二区免费 | 国产午夜精品一区二区三区漫 | 精品人妻va人妻中文字幕 | 欧美特级另类xxx | 人妻一区日韩二区国产欧美的无码 | 黑人大战白人欧美系列 | 九九五月天 | 99久久精品免费看国产一区二 | 人妻另类专区欧美制服 | 99久久婷婷丁香五月综合缴缴情 | 亚洲av无码专区在线 | 国产精品久久久久无码人妻网站 | 夜夜爽一区二区三区精品 | 亚洲久久无码中文字幕 | 国产a∨免费精品视频 | 国产女主播一区 | 亚洲av永久无无码精品一区二区三区 | 亚洲精品欧美在线 | 久久久中文字幕亚洲一区二区三区 | 欧美国产成人综合不卡 | 国产极品尤物精品在线免费观看 | 精品无码一区二区三区电影 | 国产91精品青草社区 | 国产目拍亚洲精品一区二区 | 激情六月天婷婷 | 亚洲av无码乱码国产精品玩偶 | 国产成人无码一区二区三区在线专区被成人日本欧美欧美成 | 中文字幕—精品亚洲一区 |