- Yet x P ac 254 bam TAY patg,_S/ @ Pat peat (C1, Whch oft ftowing doo? quaty ax cash egal ra goverment en? BA 4? Used nthe proc of good 2. Money market placement wit an origina tem of 1) but matures watin 3 months after the reporting date. cs ©) Meeymatetpcane wn mcgraitonstt ee 2 ty a arene ety phe tn pes En has aly crn pica A Teeocray lvectarts in socks fat expect ob sl wt Linon ter to repr ol. 4 y Setng te Purchases ccar a ventory Hold or Dea 4d. Alot ese quay asc equa. oy 7. lel Conampion bet Oe upto paca art 48. Which ot i Pecastars nanan gman ae epee ten ato roporing dale © overay Cuter ip 4 Wade Mails Reprt 9. Tecan amr vert accel none ni pac mrt ean BS mane sfod 339-‘hih fev subnet mead a our cost an curertroteamact coef. mo 7a. vane eld slo a Bd he ox Gettin hat underpin marfacung process compen ashe goods rs. a d. Nonwet eae = CI Beag eta panty on eds Benen mand 4 ‘ Ie Side copay te 2 govemment @) Stock Cord 2 Sick Ledger Card 0. AW ttm gst Set pg be eres ted ccs ya 9 © sont cee The acing pes sen! cs pce uh GA tr NAS apy ey Pama ccd ae comment oncta AL Mode yr, anima eb ued eds nbs poe Kem <9 Ht tsar ac bcc ac my agomtte S 2, Utes cs tad can Ure ccs oe pyc Then ima vl fom Ent (a gowmerniy axing ets 2. Techeckecaes ae, s ek) Wong eptngerumsesy matings on tech i €. Thecheck is dishonored, manufacture of military equipment, had inventries atthe begining and end of is 4. Thcteckipapandutgapenwih edi lam B.S. Forsyte ste, tres x se (tow tree) AE hide, nang, enn cha EE Ibert poason ee cpt futon oor. °% lnbekimotmaeak eraser ob crsadinba podpress Gor hectg BSA‘Raw materials purchased 180,000 song mmpanecnd i tit Drect bor cost 60,000 {fOr 20 tuo Pyar ot arial re scqired or P1109 each, equal othe FVLCS on his dato. gj sirency liber ‘0.000! On Oxbar 2c ue rial sn hr. Th FVLCS of Stern i a PS “aa anddpreaton cn} btrg ‘0.00 ‘Thane oe eteowe Tas and depen ns rem a on 750 + Sane zo salaios” $2.00" sppkabl fry, 20% aes, 2 ice) 25 ae | ioe un eee figs ss ony menidtomertepee 260,320, NiGee < 21, Wit gored ni eer en apa cee te portthavet? AC Harvested cotton, Ss — ld kas de nara 42 i} az gn aon | ‘fa messurement ‘Subsequent measurement = IES a 2s fracbeombet ag PR. “Toth DRC emt @perasksewet — irctstatley 7 Soar Dey fae 7 Toe ind PV con ol * Panel 5 AL tai valie oss cst to sell {er valueless costs to sell prs 5, a0 Sige at ett tens in to in ae react A.W atts ear ent neocopa? 2 ee © "petite ti cay tery tan eeepc 2 fies obey uty manatee cesar Terabe coer be menaredy A baling ep arr rly wet pry a ned dra opt 1 ae ; A é ~) | Ebr. which oreo tamer Kean rgacing be eccurtirg olga esl? sont, | i Aairalndestin owed apterous gr” 5. So at wa nding non neal opey ', Biel assets hing animalr plant > /nvestnent properties tattoo dapoed of wit father developer ae Weal Svs propa Agata roduc i harvested product om abba asst ble any Ss. C/ clboy ae coronene 4. PAS4\ and Ga Ns ave sane acinar rena fa pa, 2 Miwerteptes ls cal apenas aa hg. ae Investment properties being redeveloped as investment properties on ‘aco investment Use theftowng ntration fr terest ro questions: a Ft . = / (nay, 2, Haat ct Ey Ac pro ai wh va lsc sa / G rine ace | 5 canthahttiemtiamigngsoandonatrdein — O 2 ‘Scanned with CamScannee1A Instnent properties ae subjects Inpament 6. han gvanrry pn be atl acut s snar pepe tg b PB {impairments of investment properties of goverment ens are rcogrized I surplus or deft. 7 ‘nat msn chs at rs cons in surplus o doit rather than a drect adjustment | einen etiam ‘oquty. compensation becamesrecelabe and ot ofa wh he acu of ss Traders ocr tm veer property sabe made when, and ony when, eral a charge in use ‘Mrmr | Soda d-— ~ a ¢" D.3B i ftoning are expensed cit and dot fa part cat of no of PE 2 emastr aap ni ob tn esr eden net itissoll Protssiona inert thao ast tenet eae, 3 e teppei essed have mo hire economic batts, 6. Adiiteton andor gral ovata 8 the subject a finance lease. > Seeceemmats in-tensit = th folowing asst pclae a investor rope? 2h tind nna nant tag ee Land tld ong tam capil apeedion a, Tredscmuns i. Equpmenthot fer lase ¥ i. Cashdicnuns ot tton Sf rangle aset hel fr kas 6 Prosertvai ofthe estima of decommiskning andrederaon cots | 4 , Saab Rota prchao tres. os dogo toe tnt ete 2 i tte og opts ee dein tinea op? 7k epamntepandvent Land eld nga capil apreciaton 7 '._captaled inte buiting account or oer acct i reat ead by neve aa i ina i W. iat reorded in te rgites and ecréedin he jal cy when the constucin i ena de, ‘sats ined ovr and accepted byte goverment ny. Use the fowng infomation fr the nex wo questions: UA ait gin ay B. lowing measurement basesisaccepabe othe subsequent measarement ofa imestnentproperty Enfty A exchanged equipment with EnlyB.Prinent data are shown below: PY dhinrecf —* I[yd06 Entra Entity | ao (Camyng cunt 85000 130000 a ry va ‘i a wettest tense 7 ine ? tc aonb (op Ee = | srt ey pe enn. eg? LE Twtqeot inde read nbocmet yor D. Twegipente apd ae at \ . The oyent ile cased s invent tha ost uss tan P2500. | _aing bo prt Ent A a goverert en, recs aulng hal ws prevousy wed sof epace ony be depreciate 2 woeksin th curate i ra al fgantbetarvancttw mat wcetstcaregeraa > Deen ve onthe dt car _ i gone rex gut: J / yi | 4 G Gov helg BSA, Te sits: Seed eeA swe r th Ta Sallie agen % Gre? op7 te ea | x Es ‘yard xy Adeline an ton that an eqlpmant wih caning ancuntof P40, 9018 pare, Ti Veto in vs sso li © ‘equipment was acquired 5 years earfer and was originally, to have a usetul ri and a 5% residual 46. Hows ist tos, SHY - Stewncoers me 1 yore a aching on arvana bes? 10.0%, say 4 Fair vale less C085 1 $08 ne P 320,000 5 4) & DAT. Kogate nt Aaghed Y Kis A oat biaton orctucare exis st be peri So, egg, PARER CE rn POON a nowy hawaii steal operat ondertne mop a yt D Pista Sar os eases ots lta tapi owrachate feugait rn rama — cole ra, BE i rt lamape. c cy v7? 5 _—, infantis unde the Restoration Cast Approeci? £0,087.) SUS iy ra arenes erearcodo tse acted by 2 eee j (@ Asse tect tipster sige dc he apace tt pet wih Et A “ ” a 5 estates jhe the kmparent os unr Save Unis Ape? ceo, (25D ag sry 2b Bam Sy, 9 P20 ede x Pg, mec cn 2 a toh GAM ox NGAs, an tangle acts erie when ‘amps (ean cont scat to P70 tr popes we ney Decanter 3) tet Ee ie 3 oven he ont matty date, The bods wo eaquarty meanred a rerio coe. How ch i bbl ret 3 ‘a. issepartle, ie, capable of being separated and ded fom the ety and sod, ranefered, eansed, rend, cpa adie? ne aeg ee Mente : cx exchanged, cer ichidualy or ogee witha rltd contac, Monae aset or Lbily, ogress of secre fine SA 7 8 ‘whether the enty intends to do so. BAG. Entity A iosues Syoar bonds ata fami. At ofthe 3 yaar, Ent A rtres the bonds equal to fae | '._afns fom bindng arguments hug contacto ober gl itis, ogarss of whet foe rghis 74% ETE A ewes Sear ends t fume. A egg of mye, Ey tons egal fan sitectiaceat a teem aera ioten ca naesases ater acy bara OBE ny Arenas alos on be retemert Sse d. amd [at Ent Arecopzes eter aga alos on he rexerent om Bay A _- aan a) 4 er meneatac nad ‘he gs Faded in ho market a openeous ‘250, Wich ofthe otowng wale tance as asta? Di. wing byes and sles can noma bofaurdataytne J. “rar of ouersip ere mah te nt t © [ano tmisabat ct east mons Be A Ba pen a mt rertagoons 4. Present vate of minimum lease payments at ast Otol he fa vabe of eased aot ELAS. A govemment erly acquires an tangle asset with rite useful lo for P19. Assuming tho ety uses tho SC my ot ese Instrum anerzain pac and eins lea va lowed nde GAM x NGA, Be peta QD Fried anortedin exerse one rangle sels | hoa met $ Mri tic of te ks aya bor Cot: Mm pes ee foboig? | Sa % 3595-252 $Date en mas expensed needy. Ate. a ae © cotati mat f ‘he entity determines an indicafon of impairment and makes the folowing ~~“ c._ganerally expensed immediatly except those incur by lessrs under sale ype leases mich are captaind. Sane ee a Tee bp RC 2° generaly capitalized excopt thoes inced by lssors under sales type hases wich ae exponsed ined. fer e OO SE Che os kpanic nem mmemante ; KO Gye aH) i he wna horns 45, How mchis te impamentboss? 2007. & SH) ted pr mast kel recognize ‘se the hatin above. Ath ee at Yor tty A an indcaten at he poyous pment ayo 2 Kae tren lenge est and makes th flowing estos: onan stroman Taruebacas bat e200 BA @ tmmeotbooe 4 Bz wick ese ey i ‘ E on i 5 Semaee CA: teria 0S GMP, be sccuning regan ig oor Heath nd Wot Oars (VIMO) cnnegesteene= a. accounting for marketable secures which are ” clemporartyecticted support mist artes i ry agra wt ow do enn etna 7 aie ot 3 ett Al ewan tl pre ep yt ch i ee 4 recogniton ceria for assets, which alow ‘Sp emanemseenge j asset, tho rcogon of tama wih npobable nos of acoucts Cats ee 5, The machine of ABC Organza, a ntorgott ety, has matincfoned. protssona mechanic, ener rece pct DS Gace mnetia tewaadetnmercmae Pigs mares 7 “yenrets Samed erat vo Contin rere — Tis overtisnctrecoriztinte bots of ABC. > Leper retted pat AX. Tis overt gress rover on Conan rete ‘eT evrtisroctad ery FABC wets. aes dd) Ths overthas azo nt fect on ABC nt asa. paren edited pt 56 08 cect of ours of thew eptxin,xpents gtd to faeens 117 inf 2, Dw meyersen pe a cate 7 hasan mee — “Tenparay erecticed revenues everue Je Uneteedreneras. teroraiy ete prt Unreticed rovers and eporaryerecicdreveves. quent amano resiced revenues ‘Contino reve — tempera ested soppat oo to flonng ration fx te nest ar queso: 18 gdpment (On Deaanéer 31, 20, ABC Orgarizaten, 3k oer, resved he fling dno: (25 Ua rand ste + ts Ata mate ape orin) ePHLOD W ASC Opin ether twnathoyers rg 4) ence ‘on December 31, 22. The appropriate cscount rae is 10%. The pledge i ~ Cpe to recar the promise of Mr. Deltas + Beta mate pledge (rome) prove haf of fe hinds needed canst a new bung fr REC” Contons ecto ign #9 ca ote ey a ft acs om cet Ma Aa beet Decerber 31; 20x], ABC hes aeadyanauuled 7% he needed canstucten finds Fm enone and ABC's Rectan Board of radees srongy befoves fat Be remahing 3% wil be received by to ond of Janway 202. The ogy pat cecnd al cos of concrucion s PY, 000.00. hate nal a pledge rare) b ge AEC Orgarzton a sed oes pring equpmen ARC ecqes, Contos vee te raninent Te ota rg eqdpmert has afa vabo of Pt 200000. Because ofrecer ash ow tempera resco Pein ABC board of Tucoes Eevee att obo elo agute paper citing equpmentinte near ash tm Retinal advan (ait) «+I Deta gave ABC Organization PEOD00D as achalenge grant ABC Orgarzatoncankspbe PSCDONDiitean —g._——_Nenwcttase fais a Sidlsnl PSD,000 bythe ened of March 20221 ABC Organization fas to comply wi be concn, ‘al ebm be anaurtrcaved Mt. Dota. BS. Jha en orci poze of Me. Alpha is Contibons cet 45400 Z Conrbtons revere — ‘5400 2 Contiatns recite 0 Gov ect BSA,