FS of Cer nme Eo RoCe SC TCT Uo tT Lashbiceld LH] Classification - Investment property betas ae) Re PE CT es | (e.g. owner-managed hotel) Crees iiss Cred is A Nor Can be separated Owner-occu; - Lahee PPE Oe ee eg ee td eae eT - Sia Cea une Cannot be separated MP ey er id PT met goods or services or for Pree ees pT ak ae ean ev RO Significant - PPE Peser Peg Pe toed Legal fe po Pe acy ee a) PaaS ig Por Co) Sent, pitverence Ci) =a Seale pee peepee eed Prey 14,700,000) Bua Cee Oe a icc Tg RK) ex ($3,400) FV of used truck not given Red Pern hata SS (P1.9M - P1.56M) P 340,000 Cash paid with trade-in _ 1,560,000 aaafae Bi P 320,000 < a Cash paid with trade-in _ 1,560,000 fader eed Lect tote RE Ree ets) Sot oe Ee) poo] Ce ad De er td De eg Our Levee adj. gain—BA {(10 x (120 - 105)] (PSM - POM) Animal acquired on 7/1 ae ed {4 x (120- 211)) Leathe eles nurses [(P70T-P200}x10] PSSST fee cl ere))) Seen tee enh Initial recognition of newborn tea badnn) ie erent Cerrone kunAnimals existing on 1/1 (20 x (120 - 105)) Pee Runses [1x (120- 111)) Puedes (1 x (80 - 72)] Initial recognition of newborn ec Ty prereset es) ET es 9 Problem No, 22 Animals existing on 1/1 [(10 x (105 - 100)] rin Cie ere I Pst es [1x (72-70)] vi rie 12/31 Pe TRO Pm aes FER t yess Tae ees bein MURTY Pree eked (same age; different dates) Pe eke Tey (ok uc ey)beamed) (i Ce 788 Animals existing on 1/1 (10 x 120) Animal acquired on 7/1 (1x 120) OU Lee (1x 80) POI SETS ape ya} Y P1,200 120 et EU Se Carrying amount at 1 Jenuary Purchases Gain arising from changes in fair value table Co physical changes Gain arising fram changes in fair value oT Perr} cory 000,000, 110,000 | Sales ee roe C A) OU Cae ROR Cg BO GAS at cost 7, GAS at retait to Be cy ee rs)December 01 (350 + 43) Cee ad Investment property should he ee ee December 31 Inventory it ts Dr economic benefits that ai associated with the property will ACR uy Cl Ce MM a | oa