Download PDF by BPP: ACCA F7 Financial Reporting (INT) Course Notes ACF7CN07 INT

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To revalue) providing this is disclosed as their accounting policy. 1 Property, plant and equipment (IAS 16) Property, plant and equipment are tangible items that: (a) Are held by an entity for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) Are expected to be used during more than one period. 2 Property, plant and equipment are recognised when the Framework recognition criteria are met: • It is probable that future economic benefits that are attributable to the asset will flow to the entity; and • The cost of the asset can be reliably measured.

However, its aim is to recognise that a balance sheet should not be shown at more than it is worth in the real world. Real world impairment indicators are used in order to determine whether an impairment test is performed and one of the criteria used to assess whether an asset (or group of assets) is impaired is its net saleable value. 1 The standard’s aim is to prescribe procedures to ensure that assets are carried in the financial statements at no more than their recoverable amount. 3 If there is any indication that an asset may be impaired, the entity should estimate its recoverable amount.

E. cost less accumulated depreciation and impairment losses. Lecture example 2 Exam standard for 6 marks Propex Co had the following properties but is unsure how to account for them: 1 Tennant House which cost $150,000 5 years ago. The property is freehold and is let out to private individuals for six monthly periods. The current market value of the property is $175,000. 2 Stowe Place which cost $75,000. This is used by Propex Co as its headquarters. The building was acquired 10 years ago. 3 Crocket Square is a recently started development which is two thirds complete.

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