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: 久久久久久久久精品天堂无码 | 欧美日韩精品一区二区三区激情在线 | 久青草国产手机在线视频 | 精品久久久久中 | 亚洲欧洲日产无码av网站 | 成人精品网 | 午夜人妻一区二区三区熟女 | 国产成版人视频网站免费下 | 四虎永久在线精品国产免费 | 国产裸体舞一区二区三区 | 国产精品对白交换视频 | 国产对白精品刺激一区二区 | 久久久久噜噜噜亚洲熟女综合 | 国产成人综合久久精品红 | 九九久久精品国产av片国产 | 国产成人综合亚洲不在线 | 精品久久国产三级 | 狼人青草久久网尹人 | 久久99国产日韩欧美 | 日本不卡中文字幕 | 色婷婷 | 国产精品乱码在线观看 | 久久久精品久久久久久久久久久 | 亚洲精品久久久一二三区 | 国产av无码专区亚洲av蜜芽 | 国产精品无码av天天爽播放器 | 精品久久久中文字幕二区 | 99re热视频精品免费观看 | 99久久国产精品一区二区 | 精品亚洲麻豆1区2区3区 | 国产素人一区二区久久 | 无码精品人妻一区二区三区颖A片 | 成人无码在线观看 | 精品少妇人妻av一区二区三区 | 欧洲精品专区永久免费区 | 一级a性色生活片久久无少妇一级 | 久久久天堂国产精品女人 | 日韩在线观看精品 | a级毛片18禁网站免费 | 视频亚洲一区 | 国内最新自拍潮流 |