übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften

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Lerne jetzt mit Karteikarten und Zusammenfassungen für den Kurs übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften.

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Question:

Depreciation factors to consider

Which factors should be considered in determining an appropriate depreciation method ?

Select one or more option(s):

A. The impact it will have in profit

B. The pattern of consumption of economic benefits

C. The income tax regulation

D. The nature of the asset

E. The market value of the asset

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

For what purpose is the property held?

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Which

of the following assets should be accounted for as investment property?


a) A vacant office building owned by company A, which it is trying to rent out.


b) The office building of Company B from which its administrative and sales department operates . The office building has increased significantly in value over the last 10 years


c) An empty terrain owned by Company C for which it has not yet determined its future use


d) A building leased out by a company to another company under a finance lease.


e) A building leased out by a company to another company under an operating lease.


f) A number of hotels owned by a large hotel chain, the hotel chain seeks to maximize its revenue by renting out the rooms.

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Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Based on the recognition principles , could the following types of costs be recognized as investmentproperties under IAS 40


1 The costs of the yearly technical inspection of the lift in an investment property.


2) A new lift acquired to replace an old lift which is deemed no longer safe (part of a property classified as investment property).

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Which of the following item(s)

meet the definition of intangible asset ?

Select one or more option(s):

A. Mail order catalogue for promoting a new product

B. Notebook computer

C. Copyrights that are protected by law

D. A technical expert of a professional accounting firm

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Omega plc started a project to create a new drug in 2012. Research expenses amounted to 12 mio . Total development expenses incurred amounted to 120 mio (20 mio subsequent to meeting the development recognition criteria ). Total development was completed on 31 October 2018 ready for intended use). The company started production and sales in June 2019. Estimated useful life is 10 years

What is the amortization expense for 2018 (YE 31/12)?

a) 0

b) 2 mio

c) 0,3 mio

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Company A is performing development activities for the benefit of company B. Company A will not control the intangible asset being developed.

Which of the following is correct:

a) Company A cannot recognise an intangible asset with respect to the development

b) Company A shall recognise an intangible asset with respect to the development

c) Company A has an accounting policy choice to capitalise or not an intangible asset

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Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Is there an Identified Asset?

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Deloitte is leasing 300 parking spaces from

Interparking at Brussels Airport. You can park

your car where you want.

Is there an identified asset?

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

A windmill operator leases a plot of land and constructs a windmill on it. The lease term in the contract is 10 years with an extension option of 5 years (without approval by the land

owner). The economic useful lifetime of the windmill is 15 years. Moving the windmill is

expensive.

What is the most appropriate lease term in IFRS 16?


10 or 15 years? 

Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

A manufacturer is leasing an office building for its headquarters. In the region, there is a large offer of other office buildings available. No major investments were done in the office building and moving would only represent a low cost. The lease contract states that the initial lease term is 5 years and is then tacitly renewed for 1 year each time,

until one of the parties terminates the contract with 1 year notice. Such a notice can be given without penalty in the contract. It is assumed that the lessor will be able to find a new tenant at similar pricing within a reasonable timeframe because of the high demand in the market.

What is the most appropriate lease term?

 

1 year


5 years


More than 5 years

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Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

Question:

Which costs can be capitalized ?

Fact pattern:

Rainsburg Industries, a large textiles manufacturer, recently acquired a range of new computers. The image shows the invoice for the purchase. 

Other costs incurred in relation to the above assets were:

−Import duty, which represented 10% of the total costs

- Refundable value added tax of 2%

−€25,000 training costs

−€30,000 owed to Nerd Inc. for installation of computers

−€15,000 for replacement of the network due to increased volume of traffic.

Kommilitonen im Kurs übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften. erstellen und teilen Zusammenfassungen, Karteikarten, Lernpläne und andere Lernmaterialien mit der intelligenten StudySmarter Lernapp. Jetzt mitmachen!

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Beispielhafte Karteikarten für übungen ifrs an der ZHAW - Zürcher Hochschule für Angewandte Wissenschaften auf StudySmarter:

übungen ifrs

Question:

Depreciation factors to consider

Which factors should be considered in determining an appropriate depreciation method ?

Select one or more option(s):

A. The impact it will have in profit

B. The pattern of consumption of economic benefits

C. The income tax regulation

D. The nature of the asset

E. The market value of the asset

the pattern of consumption of economic benefits

- the nature of the asset

- the market value of the asset

übungen ifrs

For what purpose is the property held?

- investment property

- owner-occupied property

übungen ifrs

Which

of the following assets should be accounted for as investment property?


a) A vacant office building owned by company A, which it is trying to rent out.


b) The office building of Company B from which its administrative and sales department operates . The office building has increased significantly in value over the last 10 years


c) An empty terrain owned by Company C for which it has not yet determined its future use


d) A building leased out by a company to another company under a finance lease.


e) A building leased out by a company to another company under an operating lease.


f) A number of hotels owned by a large hotel chain, the hotel chain seeks to maximize its revenue by renting out the rooms.

A and E


übungen ifrs

Based on the recognition principles , could the following types of costs be recognized as investmentproperties under IAS 40


1 The costs of the yearly technical inspection of the lift in an investment property.


2) A new lift acquired to replace an old lift which is deemed no longer safe (part of a property classified as investment property).

1 The costs of the yearly technical inspection of the lift in an investment property.

übungen ifrs

Which of the following item(s)

meet the definition of intangible asset ?

Select one or more option(s):

A. Mail order catalogue for promoting a new product

B. Notebook computer

C. Copyrights that are protected by law

D. A technical expert of a professional accounting firm

C copyrighs that are protected by law

übungen ifrs

Omega plc started a project to create a new drug in 2012. Research expenses amounted to 12 mio . Total development expenses incurred amounted to 120 mio (20 mio subsequent to meeting the development recognition criteria ). Total development was completed on 31 October 2018 ready for intended use). The company started production and sales in June 2019. Estimated useful life is 10 years

What is the amortization expense for 2018 (YE 31/12)?

a) 0

b) 2 mio

c) 0,3 mio

c) 0.3 mio

übungen ifrs

Company A is performing development activities for the benefit of company B. Company A will not control the intangible asset being developed.

Which of the following is correct:

a) Company A cannot recognise an intangible asset with respect to the development

b) Company A shall recognise an intangible asset with respect to the development

c) Company A has an accounting policy choice to capitalise or not an intangible asset

a) Company A cannot recognise an intangible asset with respect to the development

übungen ifrs

Is there an Identified Asset?

 

An asset is typically identified by being

explicitly specified in a contract but can also be implicitly specified at time made available for use by customer

übungen ifrs

Deloitte is leasing 300 parking spaces from

Interparking at Brussels Airport. You can park

your car where you want.

Is there an identified asset?

No --> because you can park your car where you want! --> substitute

übungen ifrs

A windmill operator leases a plot of land and constructs a windmill on it. The lease term in the contract is 10 years with an extension option of 5 years (without approval by the land

owner). The economic useful lifetime of the windmill is 15 years. Moving the windmill is

expensive.

What is the most appropriate lease term in IFRS 16?


10 or 15 years? 

15 years

übungen ifrs

A manufacturer is leasing an office building for its headquarters. In the region, there is a large offer of other office buildings available. No major investments were done in the office building and moving would only represent a low cost. The lease contract states that the initial lease term is 5 years and is then tacitly renewed for 1 year each time,

until one of the parties terminates the contract with 1 year notice. Such a notice can be given without penalty in the contract. It is assumed that the lessor will be able to find a new tenant at similar pricing within a reasonable timeframe because of the high demand in the market.

What is the most appropriate lease term?

 

1 year


5 years


More than 5 years

5 years

übungen ifrs

Question:

Which costs can be capitalized ?

Fact pattern:

Rainsburg Industries, a large textiles manufacturer, recently acquired a range of new computers. The image shows the invoice for the purchase. 

Other costs incurred in relation to the above assets were:

−Import duty, which represented 10% of the total costs

- Refundable value added tax of 2%

−€25,000 training costs

−€30,000 owed to Nerd Inc. for installation of computers

−€15,000 for replacement of the network due to increased volume of traffic.

- import duty

- installation costs

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