Question 1

Under IAS 16 when an asset is revalued and the gross method is used,accumulated depreciation:

Accepted Answer

A) must be written back to profit. 
B) must be closed off to reduce the asset account. 
C) is ignored during revaluation as it has not effect on carrying amount. 
D) should be increased by the same proportion as the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals the revalued amount. 
A) must be written back to profit. 
B) must be closed off to reduce the asset account. 
C) is ignored during revaluation as it has not effect on carrying amount. 
D) should be increased by the same proportion as the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals the revalued amount. D

Question 2

Brown,Izan and Loh (1992)found that revaluations are more likely to take place:

Accepted Answer

A) in small firms with low value assets that wished to borrow more. 
B) in industries that are strike prone. 
C) in entities that are highly geared. 
D) in industries that are strike prone and in entities that are highly geared. 
A) in small firms with low value assets that wished to borrow more. 
B) in industries that are strike prone. 
C) in entities that are highly geared. 
D) in industries that are strike prone and in entities that are highly geared. D

Question 3

A sale of property plant and equipment requires the derecognition of the carrying amount of the asset and any cost of replacement part capitalised.

Accepted Answer

A) True 
 B)False  True

Question 4

IAS 16 requires entities to review at least at the end of each annual reporting period to assess if the fair value of the non-current assets has changed.

Accepted Answer

A) True 
 B)False

Question 5

Smith & Jones Ltd owns equipment that was purchased for $56 000 and has accumulated depreciation of $14 000.The following market value information was gathered about the equipment $$\begin{array} { | l | l | } 
\hline \text { Equivalent machine } & \$ 55860 \
\hline \text { New machine } & \$ 70000 \
\hline
\end{array}$$ The equipment has a remaining useful life to the entity of 10 years.What are the appropriate journal entries to record the revaluation under the gross method and the net-amount method?

Accepted Answer

A)  $\text { Gross method. }$
$\begin{array}{|l|l|r|r|}
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation-equipment } & & 140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860\
\hline
\end{array}$

$\text { Net-amount method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Equipment } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$ 
B)  $\text { Gross method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 14140 \
\hline \mathrm{Cr} & \text { Equipment } & & 13720\
\hline
\end{array}$

$\text { Net-amount method. }$ 
$\begin{array}{|l|l|r|r|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Equipment } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation } & & 140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$ 
C)  $\text { Gross method. }$
$\begin{array}{|c|l|c|c|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Equipment } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$

$\text { Net-amount method. }$ 
$\begin{array}{|l|l|r|r|}
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation - equipment } & & 140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$ 
D)  $\text { Gross method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Equipment } & 70000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation - equipment } & & 42140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 27860\
\hline
\end{array}$

$\text { Net-amount method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Accumulated depreciation - equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$ 
A)  $\text { Gross method. }$
$\begin{array}{|l|l|r|r|}
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation-equipment } & & 140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860\
\hline
\end{array}$

$\text { Net-amount method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Equipment } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$ 
B)  $\text { Gross method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 14140 \
\hline \mathrm{Cr} & \text { Equipment } & & 13720\
\hline
\end{array}$

$\text { Net-amount method. }$ 
$\begin{array}{|l|l|r|r|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Equipment } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation } & & 140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$ 
C)  $\text { Gross method. }$
$\begin{array}{|c|l|c|c|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Equipment } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$

$\text { Net-amount method. }$ 
$\begin{array}{|l|l|r|r|}
\hline \mathrm{Dr} & \text { Equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation - equipment } & & 140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$ 
D)  $\text { Gross method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Equipment } & 70000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation - equipment } & & 42140 \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 27860\
\hline
\end{array}$

$\text { Net-amount method. }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Accumulated depreciation - equipment } & 14000 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 14000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Equipment } & 13860 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 13860 \
\hline
\end{array}$

Question 6

An entity that elects the revaluation model to measure a class of asset is permitted to revert back to the cost model provided that this will provide more relevant and reliable information.

Accepted Answer

A) True 
 B)False

Question 7

Discuss the potential usefulness of the gross method in revaluation of non-current assets.

Accepted Answer

While the demonstrated procedure (applyi

Question 8

An investment property is considered to generate cash flows that are:

Accepted Answer

A) dependent on the other assets of the entity. 
B) designed to reduce taxes. 
C) largely independent of the other assets of the entity. 
D) all of the given answers. 
A) dependent on the other assets of the entity. 
B) designed to reduce taxes. 
C) largely independent of the other assets of the entity. 
D) all of the given answers.

Question 9

Chopin Ltd has a debt contract and is close to violating the return on equity ratio as stipulated in the debt agreement.What is the most appropriate action to take?

Accepted Answer

A) Negotiate a loan to increase cash balance. 
B) Accelerate collection of receivables. 
C) Negotiate to prepay long-term debt. 
D) Revalue a class of asset. 
A) Negotiate a loan to increase cash balance. 
B) Accelerate collection of receivables. 
C) Negotiate to prepay long-term debt. 
D) Revalue a class of asset.

Question 10

Under IAS 16 when an asset is revalued and the net method is used,accumulated depreciation:

Accepted Answer

A) must be written back to profit. 
B) must be closed off to the equity account. 
C) should be eliminated against the gross carrying amount of the asset before revaluation. 
D) should be increased by the same proportion as the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals the revalued amount. 
A) must be written back to profit. 
B) must be closed off to the equity account. 
C) should be eliminated against the gross carrying amount of the asset before revaluation. 
D) should be increased by the same proportion as the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals the revalued amount.

Question 11

Which of the following statements is true of revaluation model in IAS 16?

Accepted Answer

A) It is the preferred model of managers with bonus based payments. 
B) It is required under IAS 16. 
C) Once adopted the firm can no longer revert back to cost model. 
D) None of the statements are correct. 
A) It is the preferred model of managers with bonus based payments. 
B) It is required under IAS 16. 
C) Once adopted the firm can no longer revert back to cost model. 
D) None of the statements are correct.

Question 12

Seagull Marinas Ltd owns land that was purchased for $300 000 to be used as the future site of a boat shed.Due to the development of a resort in the vicinity,the land's fair market value had risen to $480 000 and was revalued on 30 June 2009.A revaluation undertaken on 30 June 2012 of $150,000 reflects the effect of the failure of resort development and local concerns about the protection of the nesting sites of endangered sea birds located near the land.What are the journal entries required to record the revaluations on 30 June 2009 and 30 June 2012?

Accepted Answer

A)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Gain on revaluation of land } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$ 
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Loss on revaluation of land } & 330000 & \
\hline \mathrm{Cr} & \text { Land } & & 330000 \
\hline
\end{array}$ 
B)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$ 
$\begin{array}{|l|l|r|l|}
\hline \mathrm{Dr} & \text { Asset revaluation reserve } & 180000 & \
\hline \mathrm{Dr} & \text { Loss on revaluation of land } & 150000 & \
\hline \mathrm{Cr} & \text { Land } & & 330000 \
\hline
\end{array}$ 
C)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Gain on revaluation of land } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$ 
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Loss on revaluation of land } & 150000 & \
\hline \mathrm{Cr} & \text { Land } & & 150000 \
\hline
\end{array}$ 
D)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Asset revaluation reserve } & 330000 & \
\hline \mathrm{Cr} & \text { Land } & & 330000 \
\hline
\end{array}$ 
A)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Gain on revaluation of land } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$ 
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Loss on revaluation of land } & 330000 & \
\hline \mathrm{Cr} & \text { Land } & & 330000 \
\hline
\end{array}$ 
B)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$ 
$\begin{array}{|l|l|r|l|}
\hline \mathrm{Dr} & \text { Asset revaluation reserve } & 180000 & \
\hline \mathrm{Dr} & \text { Loss on revaluation of land } & 150000 & \
\hline \mathrm{Cr} & \text { Land } & & 330000 \
\hline
\end{array}$ 
C)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Gain on revaluation of land } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$ 
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Loss on revaluation of land } & 150000 & \
\hline \mathrm{Cr} & \text { Land } & & 150000 \
\hline
\end{array}$ 
D)  $\text { 30-Jun-09 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Land } & 180000 & \
\hline \mathrm{Cr} & \text { Asset revaluation reserve } & & 180000 \
\hline
\end{array}$

$\text { 30-Jun-12 }$
$\begin{array}{|l|l|l|l|}
\hline \mathrm{Dr} & \text { Asset revaluation reserve } & 330000 & \
\hline \mathrm{Cr} & \text { Land } & & 330000 \
\hline
\end{array}$

Question 13

A class of non-current assets as defined by IAS 116 is a category of non-current assets that:

Accepted Answer

A) were all purchased at the same time by the reporting entity. 
B) all have a similar nature or function in the operations of the entity. 
C) are disclosed as a single item without supplementary dissection in the financial report. 
D) all have a similar nature or function in the operations of the entity, and are disclosed as a single item without supplementary dissection in the financial report. 
A) were all purchased at the same time by the reporting entity. 
B) all have a similar nature or function in the operations of the entity. 
C) are disclosed as a single item without supplementary dissection in the financial report. 
D) all have a similar nature or function in the operations of the entity, and are disclosed as a single item without supplementary dissection in the financial report.

Question 14

Discuss the process for the reversal of revaluation decrements and increments.

Accepted Answer

With respect to a class of assets,revers

Question 15

IAS 16 requires that if it has been decided to revalue a class of non-current assets,the valuations must be kept up to date.

Accepted Answer

A) True 
 B)False

Question 16

Where the value of revalued non-current assets does not change frequently and is not material,IAS 16 suggests that revaluations:

Accepted Answer

A) may be undertaken when next convenient. 
B) should be undertaken every 3 to 5 years. 
C) may be undertaken for individual assets within a class. 
D) should be suspended and the entity should switch back to cost. 
A) may be undertaken when next convenient. 
B) should be undertaken every 3 to 5 years. 
C) may be undertaken for individual assets within a class. 
D) should be suspended and the entity should switch back to cost.

Question 17

A machine purchased by White Plc had a cost of €670 000 and an accumulated depreciation balance of €120 000 at 30 June 2012.Its fair value is assessed at this time,with its first revaluation as €450 000.What is/are the appropriate journal entry(ies)to record the revaluation using the net method?

Accepted Answer

A)  $$\begin{array} { | l | l | l | l | } 
\hline \text { Dr } & \text { Accumulated depreciation —machine } & 120000 & \
\hline \mathrm { Cr } & \text { Machine } & & 120000 \
\hline & & & \
\hline \mathrm { Dr } & \text { Asset revaluation reserve } & 100000 & \
\hline \mathrm { Cr } & \text { Machine } & & 100000 \
\hline
\end{array}$$ 
B)  $$\begin{array} { | l | l | l | l | } 
\hline \text { Dr } & \text { Loss on revaluation of machine } & 220000 & \
\hline \mathrm { Cr } & \text { Machine } & & 220000 \
\hline
\end{array}$$ 
C)  $\begin{array}{|c|l|c|c|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-machine } & 120000 & \
\hline \mathrm{Cr} & \text { Machine } & & 120000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Asset revaluation reserve } & 100000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation-machine } & & 100000 \
\hline
\end{array}$ 
D)  $\begin{array}{|c|l|c|c|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-machine } & 120000 & \
\hline \mathrm{Cr} & \text { Machine } & & 120000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Loss on revaluation of machine } & 100000 & \
\hline \mathrm{Cr} & \text { Machine } & & 100000 \
\hline
\end{array}$ 
A)  $$\begin{array} { | l | l | l | l | } 
\hline \text { Dr } & \text { Accumulated depreciation —machine } & 120000 & \
\hline \mathrm { Cr } & \text { Machine } & & 120000 \
\hline & & & \
\hline \mathrm { Dr } & \text { Asset revaluation reserve } & 100000 & \
\hline \mathrm { Cr } & \text { Machine } & & 100000 \
\hline
\end{array}$$ 
B)  $$\begin{array} { | l | l | l | l | } 
\hline \text { Dr } & \text { Loss on revaluation of machine } & 220000 & \
\hline \mathrm { Cr } & \text { Machine } & & 220000 \
\hline
\end{array}$$ 
C)  $\begin{array}{|c|l|c|c|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-machine } & 120000 & \
\hline \mathrm{Cr} & \text { Machine } & & 120000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Asset revaluation reserve } & 100000 & \
\hline \mathrm{Cr} & \text { Accumulated depreciation-machine } & & 100000 \
\hline
\end{array}$ 
D)  $\begin{array}{|c|l|c|c|}
\hline \mathrm{Dr} & \text { Accumulated depreciation-machine } & 120000 & \
\hline \mathrm{Cr} & \text { Machine } & & 120000 \
\hline & & & \
\hline \mathrm{Dr} & \text { Loss on revaluation of machine } & 100000 & \
\hline \mathrm{Cr} & \text { Machine } & & 100000 \
\hline
\end{array}$

Question 18

Depreciation method used and depreciation rates are required to be disclosed for taxation purposes.

Accepted Answer

A) True 
 B)False

Question 19

Once a class of non-current assets has been revalued,IAS 16 requires that:

Accepted Answer

A) Directors continue to revalue the class of assets on an ad hoc basis. 
B) Revaluations must be undertaken regularly enough to ensure that the carrying amount of each asset in the class of assets does not differ materially from its fair value at reporting date. 
C) All assets in the class must be revalued every 3 years. 
D) Revaluations must be undertaken regularly enough to ensure that the carrying amount of the class of assets does not differ from its fair value at reporting date. 
A) Directors continue to revalue the class of assets on an ad hoc basis. 
B) Revaluations must be undertaken regularly enough to ensure that the carrying amount of each asset in the class of assets does not differ materially from its fair value at reporting date. 
C) All assets in the class must be revalued every 3 years. 
D) Revaluations must be undertaken regularly enough to ensure that the carrying amount of the class of assets does not differ from its fair value at reporting date.

Question 20

IAS 16 prescribes that,if assets within the same class are revalued and some assets increased in value while others decreased in value:

Accepted Answer

A) the net decrement for the class of asset should be recognised as loss in the income statement. 
B) the net increment for the class of asset should be credited to revaluation reserve. 
C) the total increment for all assets in the same class that increased in value should be credited to revaluation reserve and total decrement for all assets in the same class of asset should be recognised as loss in the income statement. 
D) All of the given answers are correct. 
A) the net decrement for the class of asset should be recognised as loss in the income statement. 
B) the net increment for the class of asset should be credited to revaluation reserve. 
C) the total increment for all assets in the same class that increased in value should be credited to revaluation reserve and total decrement for all assets in the same class of asset should be recognised as loss in the income statement. 
D) All of the given answers are correct.

Exam 6: Revaluations and Impairment Testing of Non-Current Assets

Under IAS 16 when an asset is revalued and the gross method is used,accumulated depreciation:

Brown,Izan and Loh (1992)found that revaluations are more likely to take place:

A sale of property plant and equipment requires the derecognition of the carrying amount of the asset and any cost of replacement part capitalised.

IAS 16 requires entities to review at least at the end of each annual reporting period to assess if the fair value of the non-current assets has changed.

An entity that elects the revaluation model to measure a class of asset is permitted to revert back to the cost model provided that this will provide more relevant and reliable information.

Discuss the potential usefulness of the gross method in revaluation of non-current assets.

An investment property is considered to generate cash flows that are:

Chopin Ltd has a debt contract and is close to violating the return on equity ratio as stipulated in the debt agreement.What is the most appropriate action to take?

Under IAS 16 when an asset is revalued and the net method is used,accumulated depreciation:

Which of the following statements is true of revaluation model in IAS 16?

A class of non-current assets as defined by IAS 116 is a category of non-current assets that:

Discuss the process for the reversal of revaluation decrements and increments.

IAS 16 requires that if it has been decided to revalue a class of non-current assets,the valuations must be kept up to date.

Where the value of revalued non-current assets does not change frequently and is not material,IAS 16 suggests that revaluations:

Depreciation method used and depreciation rates are required to be disclosed for taxation purposes.

Once a class of non-current assets has been revalued,IAS 16 requires that:

IAS 16 prescribes that,if assets within the same class are revalued and some assets increased in value while others decreased in value:

An Overview of the International External Reporting Environment

The Conceptual Framework of Accounting and Its Relevance to Financial Reporting

Theories of Financial Accounting

An Overview of Accounting for Assets

Depreciation of Property, Plant and Equipment

Inventory

Accounting for Intangibles

An Overview of Accounting for Liabilities

Accounting for Leases

Share Capital, Reserves and Share Options Employee Bonus Schemes

Accounting for Financial Instruments

Revenue Recognition Issues

The Statement of Comprehensive Income and Statement of Changes in Equity

Accounting for Income Taxes

The Statement of Cash Flows

Events Occurring After the Reporting Date

Related-Party Disclosures

Earnings Per Share

Further Consolidation Issues I: Accounting for Intragroup Transactions

Further Consolidation Issues II: Accounting for Non-Controlling Interests

Further Consolidation Issues III: Accounting for Indirect Ownership Interest

Accounting for Foreign Currency Transactions

Translating the Financial Statements of Foreign Operations

Accounting for Corporate Social Responsibility

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