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: 美女张开腿让男生桶爽免费 | 麻豆文化传媒WWW网站入口 | 日韩三级一区 | 久久精品国产99国产精品 | 精品少妇爆乳av无码专区 | 欧美综合欧美视频 | 久久久国产一区二区三区四区小说 | 亚洲国产精品无码久久98苍井空 | 成人爽a毛片一区二 | 蜜臀色欲AV无人A片一区 | 精品国产乱码久久久久久乱码 | 日本无码毛片一区二区手机看 | 人妻三级日本香港三级级97 | 久久女同互慰一区二区三区 | 精品无人一区二区 | 秋霞av一区二区三区 | 国产精品高清在线一区 | 成人国产精品免费视频不卡 | 成人精品国产亚洲 | 国产欧美日韩精品a在线观看高清 | 无码人妻精品一区二区三区夜夜嗨 | 亚洲精品第一在线观看视频 | 99视频在线观看免费 | 国产欧美一区二区三区观看 | www成人免费视频 | 国产精品无码av无码国产av片 | 精品特黄毛片免费在线观 | 亚洲国产无线乱码在线观看 | 日韩精品无码一区二区三区av | 国产在线精品一区二区 | 国产成人亚洲综合二区 | 18成禁人视频免费网站 | 久久男人av资源站 | 亚洲爆乳成av人在 | 精品日产一二三四幻星辰 | 97在线视频人妻无码男人三区免费在线播放天堂97久久 | 亚洲av片天天在线观看 | 偷拍精品视频一区二区三区 | 一区二区三区国产亚洲网站 | 日本视频免费观看的网站 | 欧美日韩一区二区三区视视频 |