GM 96 CHU

FI

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i And As 101 allows entity to elect to measure PRE

on transition date at FAIRVALUE or PREVIOUS GAAP
CARRYING AMOUNT as DEEMED COST
The Company has decided to adopt FAIR value as
DEEMED COST

J0RÉp plant and Equipment DV 300000

To Berat's surplus old 300000

a On transition date financial Assets including Investment

all measured at FAIRVALUE Except Investment in
subsidiary
associate or Joint venture which all recorded
at cost
Here Entity Choose Fut Pl Accounting
FA
WMIiettment Dr 100000
in myfunds
To Retained Earnings 100000
in End As 101 States that if it is impracticable for an

entity to apply Effective Interest

RETROSPECTIVELY

method in Ind As 109 then fail value of financial

Asset financial liability at transition date shall be
taken a
Book value of liability 200000
fair value of liability 180000

Touthphthwings
financial lias Dr 20000

To Retained 20000
bathing

As per Ind As Dividend is recognised only when

it is declared and Approved
i Provision should be Reversed

Joundattiginaedral
Du 30000
To Retained Earnings 30000

Intangibility entity to elect to measure I Asset

on transition date at FAIRVALUE or PREVIOUS GAAP
CARRYING AMOUNT as DEEMED COST
The Company intends to use the CARRIAMOUNT
on the date of transition
No EntreyRegised
 my eg

On date to Ind As Deferred tax

of transition
liability to beincreased by E 25000
Joundgetfitned
earnings Dr 25000
To DTL 25000

Alsheet
Ock R n I pre
y 100000
I
300MHz X
R E x I reset
R E S Como F A Invin Mlf 100000

RE J 20000
RE T 30000
RE 7
WEED
FCCBrrroys wooo

Promin 10000

Ty
PTL WOOO

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