(1) 题目里面个NBV只系1月1日个数, 但个FA系10月1日先卖出. 因为题目无话Disposal个年唔做折旧, 所以你要先update到截止10月1日的NBV, 第一个Double entry目的就是如此.第二条Dr: prov. for dep.就系将disposal的累积折旧tr.去disposal a/c, 方便计profit/loss on disposal.(2) Disposal ...
1) 你先计下Computer个cost系几多 $9 500当然要计 $500系Capital expenditure要加落$9 500入面. $1 000系支出 每年放入P/L. Depreciation系根据$10 000(9 500+500)去计 而每年折旧系$2 000(10 000 x 0.2) 3年就累绩了$6 000. 做Disposal时候要清走要卖...
Here, you calculate group’s gain in the consolidated financial statements after you take non-controlling interest and goodwill into account. So first, let’s calculategoodwill at acquisition(which happens to be the same as the goodwill on disposal, since no impairment has been charged so far)...
Here, you calculate group’s gain in the consolidated financial statements after you take non-controlling interest and goodwill into account. So first, let’s calculategoodwill at acquisition(which happens to be the same as the goodwill on disposal, since no impairment has been charged so far)...