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ACCA考试《F3财务会计》辅导资料<15>

来源：高顿网校 2015-04-09

　9.3 Disposal of fixed assets

　　●Profit or loss on disposal

　　- Proceeds (Selling price- cash or part disposal allowance)

　　Proceeds > NBV at disposal date Profit

　　- Proceeds < NBV at disposal date Loss

　　- Proceeds = NBV at disposal date Neither

　　●Disposal for cash consideration

　　Step 1. Remove the original cost of the non-current asset from the “non-current asset” account.

　　Dr. Disposal

　　Cr. Non-current asset original cost non-current asset

　　Step 2. Remove accumulated depreciation on the non-current asset from the “accumulated depreciation” account.

　　Dr. Accumulated depreciation X

　　Cr. Disposals X

　　Step 3. Record the cash proceeds

　　Dr. Cash proceeds

　　Cr. Disposal

　　The balance on the T-account is the profit or loss on disposal.

　　●Disposal through a part exchange agreement

　　- it arises where an old asset is provided in part payment for a new one, the balance of the new asset being paid in cash.

　　- The procedure to record the transaction is very similar to the three-step process seen for a cash disposal.

　　- But there is the fourth step:

　　Step 1. Remove the original cost of the non-current asset from the “non-current asset” account.

　　Dr. Disposal X

　　Cr. Non-current asset original cost non-current asset X

　　Step 2. Remove the accumulated depreciation on the non-current asset from the “accumulated depreciation” account.

　　Dr. accumulated depreciation X

　　Cr. Disposals X

　　Step 3. Record the part exchange allowance (PEA) as proceeds

　　Dr. non-current asset (= part of the new asset) PEA

　　Cr. Disposal (= sale proceeds of the old assets) PEA

　　Step 4. Record the cash paid for the new asset

　　Dr. non-current asset cash

　　Cr. Cash

　　Again, the balance on the T account is the profit or loss on disposal.

　　9.4 Revaluation of fixed assets

　　Historical cost convention:

　　Under the historical cost convention, assets are stated in the balance sheet at their purchase price at the date of acquisition (less any amounts written off in respect of depreciation or diminution in value).

　　Some non-current asset, such as land and building may rise in value over time.

　　Business may choose to reflect the current value of the asset in their statement of financial position. This is known as “ revaluing the asset”.

　　●The difference between the NBV of the asset and the revalued amount (normally

　　a gain) is recorded in a revaluation reserve in the capital section of the statement of financial position.

　　●This gain is not recorded in the income statement because it is unrealized, i.e. it is not realized in the form of cash.

　　●IAS 1 requires that a revaluation gain is disclosed in “ other comprehensive

　　income – OCI on the statement of financial position.

　　●In summary, Revaluation surplus = revalued amount – NBV

　　- For a non-depreciated asset,

　　Dr. non-current asset- cost Revaluation surplus

　　Cr. Revaluation reserve Revaluation surplus

　　- For a depreciated asset,

　　Dr. accumulated depreciation depreciation to date

　　Dr. non-current asset – cost (balance)

　　Cr. Revaluation reserve Revaluation surplus

　　Example:

　　Shirley owns a factory. The premises were purchased on 1 Jan 20x1 for 450,000 and depreciation charge at 2% pa straight line.

　　Shirley now wishes to revalue the factory premises to $800,000 on 1 Jan 20x7 to reflect the market value.

　　What is the balance on the revaluation reserve after this transaction?

　　A.350,000　　B.395,000　　C.404,000　　D.413,000

　　Solution:

　　Revaluation reserve = revalued amount – NBV

　　NBV = Cost of the asset – accumulated depreciation

　　= 450,000 – 450,000 x 2% x 6 years = 396,000

　　So revaluation reserve = 800,000 – 396,000 = 404,000

　　Answer is C.

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