Professional Documents
Culture Documents
VD - CD2.PPEs
VD - CD2.PPEs
Phương phá p
Phương phá p
ANG RETAINED
DR DEPRECIATION EXPENSE 10
CR ACCUMULATED DEPRECIATION 10
BOOK VALUE (CA BEFORE REVALUATION) 90
FAIR VALUE 95
INCREASE 5
NET METHOD ("NETTING", ELIMINATE METHOD): PPEs- BUILDING Ví dụ trên lớ p
DR ACCUMULATED DEPRECIATION 10
CR PPE 10
DR PPE 5
CR REVALUATION RESERVE (EQUITY) 5
SoFP PPE 95
STATEMENT OF COMPREHENSIVE INCOME:
- OCI: GAIN ON REVALUATION 5
GROSS METHOD (PROPORTIONATE METHOD) Điều chỉnh lạ i ví dụ trên lớ p th
BEFORE INCREASE (%) AFTER
COST 100 111% 106
ACCUMUALTED DEPR 10 11% 11
CARRYING AMOUNT 90 100% 95 Giá trị cò n lạ i củ a TS sau khi đ
DR PPE (COST) 6
CR ACCU DEPR 1
CR REVALUATION RESERVE (EQUITY) 5
NET METHOD
DR DEPRECIATION EXPENSE 11
CR ACCUMULATED DEPRECIATION 11
BOOK VALUE (CA BEFORE REVALUATION) 84
FAIR VALUE 75
DECREASE -9
DR ACCUMULATED DEPRECIATION 11
CR PPE 11
DR REVALUATION RESERVE (EQUITY) 5
DR REVALUATION EXPENSE 4
CR PPE 9
GROSS METHOD (PROPORTIONATE METHOD)
DR DEPRECIATION EXPENSE 11
CR ACCUMULATED DEPRECIATION 11
BEFORE % AFTER
COST 106 126% 95
ACCUMUALTED DEPR 22 0.2619047619 20
CARRYING AMOUNT 84 100% 75
REVALUATION RESERVE 5
DISPOSAL:
CASH 100
DR ACC DEPR 5.5
CR PPE 95
CR GAIN ON DISPOSAL PPE 10.5
DR REVALUATION RESERVE 5
CR RETAINED EARNINGS 5
TÌNH HUỐNG BỔ SUNG
DR REVALUATION RESERVE 1
CR RETAINED EARNINGS 1
ĐƯA QUA NĂ M 2018 ĐÁ NH GIÁ LẠ I