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3 Cards in this Set
- Front
- Back
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IFRS: Investment property vs pp&e
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1 investment- revaluation. : fair value : increase- OCI. decrease- NI. recover :NI
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Sum of years digits
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1 ( carrying amount. - salvage value ) X N ( getting smaller )/ n ( n+1) = ( 1 +2 +---- +n) 2. depreciation base. vs carrying amount ( amount include salvage value)
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deferred tax : prepaid expense vs unearned revenue
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1 prepaid expense: DTL. 0- <700> - <700> 2 unearned revenue: DTA. 0 - 700 - 700. 3 installment sale: DTL 700 - <500> - <200> 4 ORGANIZATION COST & start up cost: DTA <700> - 600. - <100>
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