homework
saklviTüal½yFnFanmnusS
KNenyüGnþrCati
sMNYreFVIpÞH emeronTI1
1> etIkareFVBI aNiC¢kmµGnþrCati ¬naMecj nig naMcUl¦ mansar³sMxan;cMeBaHesdækic©BPi BelakdUc emþcxøH? 2> etIbBaðaKNenyüGVxI øH EdlekItmancMeBaHRkumh‘unmYyenAeBleFVBI aNiC¢kmµGnþrCati ¬naMecj nig naMcUl¦? 3> ehtuGVI)anCaRkumh‘unmYyRbEhlCacab;GarmµN_eTAnwgkarvinieyaKenAeRkARbeTs (FDI)?
4> etIkarvinieyaKeRkARbeTs (FDI) mansar³sMxan;cMeBaHesdækic©BiPBelakdUcemþcxøH?
5> etIbBaðahirBaØvtßGú VxI øHEdlekItmaneLIg enAeBleFVkI arvinieyaKenAeRkARbeTs (FDI)?
6> etIbBaðakarbg;Bn§GVIxøHEdlekItman enAeBleFVIkarvinieyaKeRkARbeTs (FDI)?
7> etIbBaðaGVIxøHEdlekItman enAeBleFVIkarvaytémø nigRtYtBinitüelIRbtibtþikarenAbreTs?
8> ehtuGVI)anCaRkumh‘unmYy cg;lk;PaKh‘unrbs;xøÜnenATIpSarh‘unbreTseRkABIRbeTsxøÜn?
9> etIeKGackMNt;faRkumh‘unmYy CaRkumh‘unBhuCatikñúglkçN³dUcemþc?
10> etIKuNsm,tþGi VIxøH enAeBlEdlkMNt;sþg;darKNenyürYmmYysRmab;eRbIR)as;TUTaMgBiPBelak?
3
Ekv vasna
TMB½rTI 1
saklviTüal½yFnFanmnusS
KNenyüGnþrCati
lMhat; emeronTI2 lMhat;TI1 ³ (IAS 2: Inventory) Measurement: Lower of Cost or Net Realizable Value Rule snµt;fa Rkumh‘un Monroe mansnñiFikñúgédenAéf¶TI 31-December-Year 1 dUcxageRkam ³
_________________________________________________________________
Historical Cost (HC) (Book Value) ............................................. $ 98,000
Replacement Cost (RC) (Market Value) .................................... $107,000
Estimated Selling Price .............................................................. $105,000
Estimated Costs to Complete and Sell ...................................... $ 5,000
_________________________________________________________________
k> cUrKNnacMeNj-xat nig kt;Rtakñgú Tinñanub,vtþienAéf¶TI 31-December-Year 1 eRkamsþg;dar IFRS nig U.S GAAP. x> snµt;fa enAéf¶TI 31 Ex mIna qñaMTI2 Replacement Cost Føak;mkenARtwm $95,000 nig Estimated
Selling Price Føak;mkenARtwm $93,000 cMENkÉ Estimated Costs to Complete and Sell mancMnYn $4,000.
cUrKNna
KNenyüGnþrCati
sMNYreFVIpÞH emeronTI1
1> etIkareFVBI aNiC¢kmµGnþrCati ¬naMecj nig naMcUl¦ mansar³sMxan;cMeBaHesdækic©BPi BelakdUc emþcxøH? 2> etIbBaðaKNenyüGVxI øH EdlekItmancMeBaHRkumh‘unmYyenAeBleFVBI aNiC¢kmµGnþrCati ¬naMecj nig naMcUl¦? 3> ehtuGVI)anCaRkumh‘unmYyRbEhlCacab;GarmµN_eTAnwgkarvinieyaKenAeRkARbeTs (FDI)?
4> etIkarvinieyaKeRkARbeTs (FDI) mansar³sMxan;cMeBaHesdækic©BiPBelakdUcemþcxøH?
5> etIbBaðahirBaØvtßGú VxI øHEdlekItmaneLIg enAeBleFVkI arvinieyaKenAeRkARbeTs (FDI)?
6> etIbBaðakarbg;Bn§GVIxøHEdlekItman enAeBleFVIkarvinieyaKeRkARbeTs (FDI)?
7> etIbBaðaGVIxøHEdlekItman enAeBleFVIkarvaytémø nigRtYtBinitüelIRbtibtþikarenAbreTs?
8> ehtuGVI)anCaRkumh‘unmYy cg;lk;PaKh‘unrbs;xøÜnenATIpSarh‘unbreTseRkABIRbeTsxøÜn?
9> etIeKGackMNt;faRkumh‘unmYy CaRkumh‘unBhuCatikñúglkçN³dUcemþc?
10> etIKuNsm,tþGi VIxøH enAeBlEdlkMNt;sþg;darKNenyürYmmYysRmab;eRbIR)as;TUTaMgBiPBelak?
3
Ekv vasna
TMB½rTI 1
saklviTüal½yFnFanmnusS
KNenyüGnþrCati
lMhat; emeronTI2 lMhat;TI1 ³ (IAS 2: Inventory) Measurement: Lower of Cost or Net Realizable Value Rule snµt;fa Rkumh‘un Monroe mansnñiFikñúgédenAéf¶TI 31-December-Year 1 dUcxageRkam ³
_________________________________________________________________
Historical Cost (HC) (Book Value) ............................................. $ 98,000
Replacement Cost (RC) (Market Value) .................................... $107,000
Estimated Selling Price .............................................................. $105,000
Estimated Costs to Complete and Sell ...................................... $ 5,000
_________________________________________________________________
k> cUrKNnacMeNj-xat nig kt;Rtakñgú Tinñanub,vtþienAéf¶TI 31-December-Year 1 eRkamsþg;dar IFRS nig U.S GAAP. x> snµt;fa enAéf¶TI 31 Ex mIna qñaMTI2 Replacement Cost Føak;mkenARtwm $95,000 nig Estimated
Selling Price Føak;mkenARtwm $93,000 cMENkÉ Estimated Costs to Complete and Sell mancMnYn $4,000.
cUrKNna