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论文作者:meisishow论文属性:作业 Assignment登出时间:2014-09-06编辑:meisishow点击率:12957
论文字数:4218论文编号:org201409051311525869语种:中文 Chinese地区:加拿大价格:免费论文
关键词:金融危机辩论Financial CrisisAccounting Essay会计作业公允价值会计历史成本原则
摘要:加拿大留学生作业,有许多关于公允价值会计的讨论。披露资产公允价值相对于历史成本优先,本文是针对金融危机中的会计学加以分析。
Method:
Scenario 1
Company XYZ purchase land for $220,000
The market price of the land is $260.000
Company XYZ can sell this land for $310,000 Less $20,000 (Legal Fees)
Comparable land sales data:
13,000 sq ft
Avg Sale Price= $21.55 per sq ft
Low sale price= $20.06 per sq ft
High sale price= $24.78 per sq ft
From the above data, the company XYZ could report the land on their balance sheet by using four different cost accounting methods.
Replacement cost method:
If the company use the replacement cost then it would show the value of $260,000.
Net Realisable value:
Under this method the company XYZ would show the value of $290,000.
Historical cost method:
Under this method the cost would be shown at the value of $220,000.
Fair Value accounting method:
Under this method the cost would be shown at the value of $280,150.
Companies valuations:
TESCO:
Basis of financial statements:
The financial statements have been prepared in accordance with applicable accounting standards, under the historical cost convention, and are in accordance with the Companies Act 1985.
Stocks:
Stocks comprise goods held for resale and development properties and are valued at the lower of cost and net realisable value. Stocks in stores are calculated at retail prices and reduced by appropriate margins to the lower of cost and net realisable value.
Money market investment:
Money market investments are stated at cost. All income from these investments is included in the profit and loss account as interest receivable and similar income.
Leasing:
Plant, equipment and fixtures and fittings which are the subject of finance leases are dealt with in the financial statements as tangible assets and equivalent liabilities at what would otherwise have been the cost of outright purchase.
Pensions:
The expected cost of pensions in respect of the group's defined benefit pension scheme is charged to the profit and loss account over the working lifetimes of employees in the scheme. Actuarial surpluses and deficits are spread over the expected remaining working lifetimes of employees.
Currencies:
Assets and liabilities in foreign currencies are translated into sterling at the financial year 本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。