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#1

IFRS
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5.
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7.

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 2

1.
2.
3.
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5.
6.
7.

1.
.

2. .

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 1. 1) 3

, ,

(PP&E : property, plant and equipment tangible assets)

: , ,

: ,
(construction in progress) :

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 1. 1) 4

1 .
, , .

()

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 1. 1) 5

2 (tangible) .

-
- (, ) , .

3 .
1 .
()
:

- : , .
- : : .

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 1. 2) 6

. ,
.

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 2. 1) 7

() (cash price equivalent)

+
(location & condition)

, ,
,

,

( : )
(: )

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 2. 1) 8

()
( )

() ,

(
)

: ( )

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 2. 1) 9

,
:

) , , , , ,
, ,

, , , , ,
, ,
, , , , ,

, , , ,

, ,

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 2. 1) 10

() : 2009 1 2 \11,000
, 3 .
\500,
\500 .
?

() 12,000 () 11,000
1,000

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 2. 1) 11

() : .
, (1 )
: .

(capitalization)

( )
( )

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 2. 1) 12

) ,

() : 2009 1 2 \12,000 .
?

() 12,000 () * 12,000

- .
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, : .
 2. 2) 13

(carrying amount)
(cost model) = -

= (revalued amount)

=
(revaluation model)
-

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 3. 1) 14

. .
(depreciation)
(depreciable amount)
= ( ) -
(residual value)
= -

BUT!
:
.

X




(cost allocation)

,
.
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 3. 1) 15

: .
.

+ =

.
,
.

:
.

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 3. 2) 16

-

- (economic life)

(residual value salvage value)

- ,

: ,
: -

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 3. 3) 17

(straight-line method)

=

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 3. 3) 18

() : 2008 1 2 \10,000 .
( 3, 10% .)

2008 12 31
?

< 2008 1 2 >

() 10,000 () 10,000

< 2008 12 31 >

() 3,000 () 3,000

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 3. 3) 19

(declining balance)
(accelerated depreciation method)

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 3. 3) 20

( )
.

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 3. 3) 21

Sum-of-the-years'-digits method

= X

() : 2008 1 2 \10,000 .
( 3, 10% .)

: 2008, 2009, 2010 ?

<2008> (\10,000 - \1,000) x 3/6 = \4,500

<2009> (\10,000 - \1,000) x 2/6 = \3,000
<2010> (\10,000 - \1,000) x 1/6 = \1,500

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 3. 3) 22

Constant percentage method

: .

(book value, ) : .

= * x **
= ( - ) x

* : -
1/n
** = 1 - (/) [ n = ]

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 3. 3) 23

5
() : 2008 1 2 \10,000 .
( 3, 10% )

: 1 - (\1,000 / \10,000)1/3 = 1 - 0.4642 = 0.5358

(b) (a x b)
(a)
1 10,000 0.5358 5,358 5,358
2 4,642 0.5358 2,487 7,845

3 2,155 0.5358 1,155 9,000

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 3. 3) 24

() : 2008 1 2 \10,000 .
( 3, 10% )

10 km , 2008 4 km .

: ?

= x 4km / 10km
= (\10,000 - \1,000) x 4/10 = \3,600

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 3. 4) 25

, .
.

1 2 3

3,000 3,000 3,000 9,000

4,500 3,000 1,500 9,000

5,358 2,487 1,155 9,000

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 3. 5) 26

: 1 ,

:
: () .

() : (\10,000) 2008 12 96,

2008 ?

() 1,000* () 1,000

* \1,000 = (\10,000 - \1,000)/3 4/12

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 4. 27

: .

< , (impairment loss)

- =

- :

() : 2007 12 \10,000 .

\0, 5, .

2008 12 31
\3,500 . ?

() 2,500 () 2,500

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 4. 28

:
. ,
. : =

() : 2008 12 : \20,000 .

2008 1231 : \14,000 .

2009 12 31 \23,000 .
, 2008 2009 ?

<2008 12 31 >

() 6,000 () 6,000

<2009 12 31 >

() 6,000 () 6,000

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 5. 29

: ,
= .

1)

,
(revaluation surplus) .

, :
= (revalued amount) .

1 : (gross carrying value) .

( = + )

2 : ( )
. ( )

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 5. 1) 30

10

() : 2005 12 : \1,000,000 .
10, . = 0.
2008 12 31 : .
\900,000 . .

2008, 2009 ?
( , 1008 :
).

1 : <2008 12 31>

() 500,000 () 200,000
300,000

<2009 12 31>
() 150,000 () 150,000
50,000 50,000

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 5. 1) 31

2-A ( )
<2008 12 31>

() 300,000 () 300,000

<2009 12 31>
() 150,000 () 150,000
50,000 50,000

2-B ( , )
<2008 12 31>

() 400,000 () 100,000
300,000
<2009 12 31>
() 150,000 () 150,000
50,000 50,000

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 5. 1) 32

: 1 : 2A : 2B

60


10

40

150


100
100
= = =
90 90 90
60 90

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 5. 2) 33

(impairment loss) : , () .
,
().

11
() : 2008 12 31 \140,000 .
, \48,000 \12,000.

\38,000 .
\68,000 .
? ?
?

: \102,000

: \34,000

() () 34,000 () 102,000
68,000
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 6. 1) 34

.
= (subsequent costs)
() ? ()?
.

(repair and maintenance)

( )

,
,

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 6. 2) / 35

(capital expenditure) (revenue expenditure)

, ()

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 6. 2) / 36

, 1) , ,
2) ,
3)
.
12
() : 2 2010 1 2 \1,000 .
. 1
. \1,000 ( ).
, 2010 1 2 12 31() ?

<2010 1 2>

() 1,000 () 1,000

<2010 12 31>

() 2,000 () 2,000

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{ (\10,000 \3,000 x 2 \1,000) + \1,000 } / 2 = 2,000
 6. 2) / 37

.

.

13

() \1,000 , .
2010 1 2, 12 31 ?

< 2010 1 2>

() 1,000 () 1,000

< 2010 12 31>

() 3,000 () 3,000
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 7. 1) 38

, .
, .
: (prospective application) .

=
,

(: )
( (retrospective application) ).

14

() 2008 1 2 : .
2009 1 2 \1,000 \0
2009 12 31 ?

() 3,500 () - 3,500
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 7. 2) 39

, /
(derecognition)
:

(net disposal proceeds)

=> ( : gain or loss on disposal) ,

(revenue gain)

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 7. 2) 40

15 ()

() : 2008 1 2 ,
2009 6 30 \5,000 . \100.

= \10,000 = \1,000
= 3 () = 12 31

<2009.1.1~6.30 >

() 1,500 () 1,500

<2009.1.1~6.30 >

() 4,900 () 10,000
4,500
600

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, : .

, (commercial substance) ,
,
.
.

:
.

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.
(1) (2) (3) , .
(1) (received) (configuration:
, , ) (transferred) .
(2) (entity-specific value)
.
(3) (1) (2) .

,
= (dissimilar assets) ,
= (similar assets) .

,
,
.

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 1) 43

() : , .

7,000,000, 3,000,000, 3,500,000.
8,000,000. 4,600,000 ,
3,400,000 . , , ,
, .
?

() () 6,900,000 *1) () 3,400,000

3,000,000 () 7,000,000
500,000 *2)

*1) : .
, = 3,500,000 + 3,400,000 = 6,900,000

*2) = *3) - *4)

= 3,500,000 - 4,000,000 = -500,000
*3) =
*4) = 7,000,000 - 3,000,000

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: modified)
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() : , .

7,000,000, 3,000,000, 3,500,000.
8,000,000. 4,600,000 ,
3,400,000 .
, ?

() () 7,400,000 *1) () 3,400,000

3,000,000 () 7,000,000

*1) =
= *2) +
= 4,000,000 + 3,400,000 = 7,400,000
*2) = 7,000,000 - 3,000,000

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To Be Continued.

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