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A.Lower of carrying amount and fair value less costs of disposal
B.Lower of carrying amount and value in use
C.Higher of value in use and fair value less costs of disposal
D.Higher of carrying amount and recoverable amount
答案
更多“At what amount should an asset classified as 'held for sale' be measured（).”相关的问题
第1题
20 Risk exposure refers to _____ .
A. the amount at stake.
B. what might happen.
C. the likelihood of something
D. who is going to be held accountable
E. All of the above
第2题
Risk exposure refers to _____ .
A the amount at stake.
B what might happen.
C the likelihood of something
D who is going to be held accountable
E All of the above.
第3题
第4题
102 Risk exposure refers to _____ .
A. the amount at stake.
B. what might happen.
C. the likelihood of something
D. who is going to be held accountable
E. All of the above
第5题
What amount will be shown as income tax in the statement of profit or loss for the year().
A、$15.6 million
B、$12.6 million
C、$16.8 million
D、$18.3 million
第6题
A、There should be no capitalization of retained earnings.
B、Par value
C、Market value on the declaration date
D、Market value on the payment date
第7题
d be the same.Only bidirectional protection switching needs()protocol.APS
第8题
Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had a useful economic life of ten years and a nil residual value.The asset had been correctly depreciated up to 30 September 2014.At that date the asset was damaged and an impairment review was performed.On 30 September 2014, the fair value of the asset less costs to sell was $30,000 and the expected future cash flows were $8,500 per annum for the next five years.
The current cost of capital is 10% and a five year annuity of $1 per annum at 10% would have a present value of $3·79
What amount would be charged to profit or loss for the impairment of this asset for the year ended 30 September 2014().
A、$17,785
B、$20,000
C、$30,000
D、$32,215
第9题
Property at cost (useful life 15 years) $45 million
Accumulated depreciation $6 million
On 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.At 30 September 2014 the property has not been sold.
At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014？
A、$36 million
B、$37·5 million
C、$36·8 million
D、$42 million
第10题
1983年里根执政时，推行"实物支付计划"。以小麦市场为例，考察该计划如何奏效。
(1)假设需求函数为QD=28-2P，供给函数为QS=4+4P。P是小麦的价格，单位为美元/蒲式耳，Q是产量，单位为10亿蒲式耳，试求出自由市场均衡价格和产量。
(2)假设政府向农民支付小麦，鼓励农民将部分土地退耕，使供给减少自由市场均衡量产量的25%。用于支付的小麦来源于政府储备，数量等于退耕土地的收获量。农民可在市场上自由出售这些小麦。问农民的产量为多少？政府间接供应市场多少小麦？新的市场价格是多少？农民获益多少？消费者得益还是受损？
(3)如果政府不把小麦返送给农民，小麦将积压或变质。纳税人从该计划中受益吗？该计划存在什么潜在问题？
In 1983, the Reagan Administration introduced a new agricultural program called the Payment-in-Kind Program. To see how the program worked, let' s consider the wheat market.
a. Suppose the demand function is QD=28-2P and the supply function is QS=4+4P, where P is the price of wheat in dollars per bushel and Q is the quantity in billions of bushels. Find the free-market equilibrium price and quantity.
b. Now suppose the government wants to lower the supply of wheat by 25 percent from the free-market equilibrium by paying farmers to withdraw land from production. However, the payment is made in wheat rather than in dollars- hence the name of the program. The wheal comes from the government ' s vast reserves that resulted from previous price support programs. The amount of wheal paid is equal to the amount that could have been harvested on the land withdrawn from production. Farmers. are free to sell this wheat on the market. How much is now produced by farmers？ How much is indirectly supplied to the market by the government？ What is the new market price？ How much do the farmers gain？ Do consumers gain or lose？
c. Had the government not given the wheat back to the farmers, it would have stored or destroyed i. Do taxpayers gain from the program？ What potential problems does the program create？
