2008年6月、12月ACCA P2(International)考试真题及答案

2008年6月、12月ACCA P2(International)考试真题及答案

Corporate Reporting

(ii) The retirement benefit liability is shown as a long-term provision in the Statement of Financial Position and
comprises the following:
Liability at 1 December 2007 96
Expense for period 10
Contributions to scheme (paid) (10)
Actuarial losses 4
Liability at 30 November 2008 100
Warrburt recognises actuarial gains and losses in the statement of comprehensive income in the period in which
they occur. The benefits paid in the period by the trustees of the scheme were $3 million. There is no tax impact
with regards to the retirement benefit liability.
(iii) The property, plant and equipment (PPE) in the Statement of Financial Position comprises the following:
Carrying value at 1 December 2007 360
Additions at cost 78
Gains on property revaluation 4
Disposals (56)
Depreciation (36)
Carrying value at 30 November 2008 350
Plant and machinery with a carrying value of $1 million had been destroyed by fire in the year. The asset was
replaced by the insurance company with new plant and machinery which was valued at $3 million. The
machines were acquired directly by the insurance company and no cash payment was made to Warrburt. The
company included the net gain on this transaction in ‘additions at cost’ and ‘other income’.
The disposal proceeds were $63 million. The gain on disposal is included in administrative expenses. Deferred
tax of $2 million has been deducted in arriving at the ‘gains on property revaluation’ figure in ‘other
comprehensive income’.
The remaining additions of PPE comprised imported plant and equipment from an overseas supplier on 30 June



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