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提问人：网友vokzwj 发布时间：2023-01-06
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（a) A director of Enca, a public listed company, has expressed concerns about the accounti

(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.

Required:

Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.

(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:

（a) A director of Enca, a public listed company, h

At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.

Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.

Required:

Prepare extracts from:

(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;

(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.

The following mark allocation is provided as guidance for this requirement:

(i) 5 marks

(ii) 5 marks (10 marks)

简答题官方参考答案 （由简答题聘请的专业题库老师提供的解答）
(a)TherequirementsofIAS16Property,PlantandEquipmentmay,inpart,offerasolutiontothedirector’sconcerns.IAS16allows(butdoesnotrequire)entitiestorevaluetheirproperty,plantandequipmenttofairvalue;however,itimposesconditionswhereanentitychoosestodothis.First,whereanitemofproperty,plantandequipmentisrevaluedundertherevaluationmodelofIAS16,thewholeclassofassetstowhichitbelongsmustalsoberevalued.Thisistopreventwhatisknownas‘cherrypicking’whereanentitymightonlywishtorevalueitemswhichhaveincreasedinvalueandleaveotheritemsattheir(depreciated)cost.Second,whereanitemofproperty,plantandequipmenthasbeenrevalued,itsvaluation(fairvalue)mustbekeptup-to-date.Inpractice,thismeansthat,wherethecarryingamountoftheassetdifferssignificantlyfromitsfairvalue,a(new)revaluationshouldbecarriedout.Eveniftherearenosignificantchanges,assetsshouldstillbesubjecttoarevaluationeverythreetofiveyears.Arevaluationsurplus(gain)shouldbecreditedtoarevaluationsurplus(reserve),viaothercomprehensiveincome,whereasarevaluationdeficit(loss)shouldbeexpensedimmediately(assuming,inbothcases,nopreviousrevaluationoftheassethastakenplace).Asurplusononeassetcannotbeusedtooffsetadeficitonadifferentasset(eveninthesameclassofasset).Subsequenttoarevaluation,theassetshouldbedepreciatedbasedonitsrevaluedamount(lessanyestimatedresidualvalue)overitsestimatedremainingusefullife,whichshouldbereviewedannuallyirrespectiveofwhetherithasbeenrevalued.Anentitymaychoosetotransferannuallyanamountoftherevaluationsurplusrelatingtoarevaluedassettoretainedearningscorrespondingtothe‘excess’depreciationcausedbyanupwardsrevaluation.Alternatively,itmaytransferalloftherelevantsurplusatthetimeoftheasset’sdisposal.Theeffectofthis,onEnca’sfinancialstatements,isthatitsstatementoffinancialpositionwillbestrengthenedbyreflectingthefairvalueofitsproperty,plantandequipment.However,thedownside(fromthedirector’sperspective)isthatthedepreciationchargewillactuallyincrease(asitwillbebasedonthehigherfairvalue)andprofitswillbelowerthanusingthecostmodel.Althoughthedirectormaynotbehappywiththehigherdepreciation,itisconceptuallycorrect.Thedirectorhasmisunderstoodthepurposeofdepreciation;itisnotmeanttoreflectthechange(increaseinthiscase)inthevalueofanasset,butratherthecostofusinguppartoftheasset’sremaininglife.(b)(i)Delta–Extractsfromstatementofprofitorloss(seeworkings):
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第3题
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ORGANIZATION STRUCTURE IN HOOGLE ENGINEERING

I'm Michael Bush, Managing Director of Hoogle Engineering. I am pleased to welcome you here to our website and I'd like to tell you a little about the company and its organization. Hoogle Engineering was set up in 1960. It was divided into several departments at that time, such as the sales department, marketing department, and production department. Lots of managers were employed to manage it all.

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操作提示：通过题干后的下拉框选择题目的正确答案。

1. Hoogle Engineering was set up in __________. {A; B; C}

A. the nineteenth century

B. the twentieth century

C. the twenty first century

2. There are many different __________of management in a tall structure. {A; B; C}

A. kinds

B. levels

C. functions

3. People in a flat structure usually work in __________. {A; B; C}

A. departments

B. families

C. teams

4. All of the following statements are true according to the passage EXCEPT that __________. {A; B; C}

A. communication in the company is becoming more and more important

B. the author thinks the two structures have the same functions

C. there are more individual responsibilities in the flat structure

5. The best title for the passage is __________. {A; B; C}

A. Organization Structure in Hoogle Engineering

B. History of Hoogle Engineering

C. Success in Hoogle engineering

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