Question：Ibsley Ltd disposes of a building which has been used for business purposes.
The company intends to invest all of the proceeds in one of the following:
fixed machinery, or
40 year lease on a factory
The investment will be within the required time period.
The gain made on the disposal of the building could be rolled over into the base cost of which of these assets?
A. Fixed machinery only.
B. Both.
C. 40 year lease only.
D. Neither.
The correct answer is:Neither.
解析：If the reinvestment is in a depreciating asset (an asset with an expected life of 60 years or less, or fixed plant and machinery) it cannot be rolled over into the cost of the replacement asset; instead it is deferred (held over) until the earliest of;
· the disposal of the replacement asset.
· ten years after the acquisition of the replacement asset.
· the date the replacement asset ceases to be used in the trade.
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
