IFRS 2 Module

Module 2
Task 2.1
The organization acquired resources. To determine which of them will be recognized as reserves, and to what
Coy assessment they will be reflected in the financial statements.
Table 2.1
Task 2.2
Calculation of depreciation of fixed assets
1) Get a machine with an initial value of 100,000 rubles.
Initial assessment of useful life - 10 years. In the final
NII operating organization is able to provide the machine into scrap metal, pro-
expenditure for dismantling 5000 rubles. The cost of scrap metal in the volume of standard
ka today is 20 000 rubles., but it is expected that at the time of liquidation
mendations prices will rise twice. Used method is equivalent to
dimensional calculating depreciation.
In the third year of using an accountant revised its estimate
ku useful life of the machine, and suggested that it be
of 6 years. In addition, in the third year of scrap metal prices rose and
It consisted of 30 000 rubles.
Calculate the annual depreciation expense by equal
registration charges on the remaining useful life of the machine.
2) The estimated useful life of the truck 5 years. first
initial cost -. 100 000 rubles, residual value -
10 000 rub. Calculate his annual amortization method of double
declining balance;
Task 2.3
Classification of fixed assets lease
Determine the type of lease for the situations shown in Table. 2.3.
To enter the signs of financial lease (conditions) that allow
lyayut its data to classify.