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HI5020 Corporate Accounting

tag 0 Download 6 Pages / 1,442 Words tag 20-07-2021

Question:

Bibek Chimoriya word short essay about the following When to undertake an Impairment test "Gali Ltd has determined that its fine china division is a CGU. The carrying amounts of the assets at 30 June 2015 are as follows: "
Account Carrying Amount
Land 101000
Equipment 23000
Building 14000
Inventory 6000
Goodwill 5000
Total CA 149000
 
Gali Ltd calculated the value in use of the division to be: 134000 If the fair value less costs of disposal of the Land is: 
Prepare the journal entry(ies) for any impairment loss occurring at 30 June 2015 including supporting.
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