题目内容
浇封型电气设备的元件,如电阻、电容、其额定功率和额定电压不应超过电路额定值的()。
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(a) The objective of IAS 36 Impairment of assets is to prescribe the procedures that an entity applies to ensure that its assets are not impaired.
Required:
Explain what is meant by an impairment review. Your answer should include reference to assets that may form. a cash generating unit.
Note: you are NOT required to describe the indicators of an impairment or how impairment losses are allocated against assets. (4 marks)
(b) (i) Telepath acquired an item of plant at a cost of $800,000 on 1 April 2010 that is used to produce and package pharmaceutical pills. The plant had an estimated residual value of $50,000 and an estimated life of five years, neither of which has changed. Telepath uses straight-line depreciation. On 31 March 2012, Telepath was informed by a major customer (who buys products produced by the plant) that it would no longer be placing orders with Telepath. Even before this information was known, Telepath had been having difficulty finding work for this plant. It now estimates that net cash inflows earned from the plant for the next three years will be:
On 31 March 2015, the plant is still expected to be sold for its estimated realisable value.
Telepath has confirmed that there is no market in which to sell the plant at 31 March 2012.
Telepath’s cost of capital is 10% and the following values should be used:
(ii) Telepath owned a 100% subsidiary, Tilda, that is treated as a cash generating unit. On 31 March 2012, there was an industrial accident (a gas explosion) that caused damage to some of Tilda’s plant. The assets of Tilda immediately before the accident were:
As a result of the accident, the recoverable amount of Tilda is $6·7 million
The explosion destroyed (to the point of no further use) an item of plant that had a carrying amount of $500,000.
Tilda has an open offer from a competitor of $1 million for its patent. The receivables and cash are already stated at their fair values less costs to sell (net realisable values).
Required:
Calculate the carrying amounts of the assets in (i) and (ii) above at 31 March 2012 after applying any impairment losses.
Calculations should be to the nearest $1,000.
The following mark allocation is provided as guidance for this requirement:
(i) 4 marks
(ii) 7 marks
与入侵检测系统不同，入侵防御系统采用在线Online)方式运行。()
土地使用权出让，可以不签订书面出让合同。()
美国的社会心理学进入 0世纪 0年代以后，发生了一场危机。社会心理学家开始对社会心理学进行反思，反思的内容不包括：
A 理论定向问题
B 研究方法问题
C 社会期望问题
D 学术价值问题
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