Accounting homework

diwakar bohara
ACC204Assignment-0218.xlsx
Home>Business & Finance homework help>Accounting homework help>Accounting homework

Assignment question

Student # 11600107 Step 1: Select your student number from the drop down list
Step 2: Find your following assignment question and follow the directions .
Important: The file should be opened in Excel Step 3: Prepare your assignment including Part A and part B in Microsoft Word.
Step 4: Upload your assignment in Turnitin before the due date.
This assignment has 2 parts, 1000 + 10% word theory interpretation essay and a response to a practical application of the theory.
The assignment must be typed, use Arial font, 12, to avoid plagiarism, make sure you do proper referencing, at least use 6 references, to be submitted the soft copy in Turnitin and hard copy in lecture Week 10. Please ensure you attach a KOI assignment cover sheet, with ID numbers and signed. Late assignments will be penalised, 5%of total available marks deduction per day.
Part A:1000 word short essay about the following:
Accounts for Share buy-backs
Part B:Provide all calculations and related journal entries for the following case:
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 $153,700
Brand $35,000
Fittings $22,000
Inventory $9,000
Goodwill $7,000
Total CA $226,700
Gali Ltd calculated the value in use of the division to be: $205,700
If the fair value less costs of disposal of the Land is: $148,594
Required
Prepare the journal entry(ies) for any impairment loss occurring at 30 June 2015 including supporting calculations.
6
17
49
5
57
99
84
17

Instruction

Student # 11600107 Step 1: Enter your student number
Step 2: Have a look to Customer Database sheet
92 Step 3: Read Yellow Cells Directions for Red sheets
38 Step 4: Complete and calculate the pink cells
84
37
66
27
17
49
66
17
5
12
71
5
3
27
99
3
99
49
12
12
49
84
6
71
92
99
27
6
38
27
38
92
3
84
5
5
57
3
66
5
71
38
66
57
6
5
71
57
12
5
6
17
49
5
57
99
84
17

Customers database

612679
impairment loss new CA
First name Surname ID number Theory part Asset 1 Asset 2 Asset 3 Asset 4 Asset 5 Asset 1 Asset 2 Asset 3 Asset 4 Asset 5 Total CA RA Impairment Impairmentless goodwill Asset 1 Asset 2 Asset 3 Asset 4 Asset 5 Asset 1 Asset 2 Asset 3 Asset 4 Asset 5
Waqas ARIF 11200590 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 636700 146000 92000 40000 33000 947700 848700 99000 66000 48042 11016 6942 0 33000 99000 588658 134984 85058 40000 0 848700 636200 145500 91500 39500 32500
Salman SHARIF 11400750 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 796700 183000 115000 49000 41000 1184700 1061700 123000 82000 59678 13708 8614 0 41000 123000 737022 169292 106386 49000 0 1061700 796200
Winoto TJHIN 11400801 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 847700 195000 123000 53000 44000 1262700 1130700 132000 88000 63994 14721 9285 0 44000 132000 783706 180279 113715 53000 0 1130700 847200
Jenny Johanna GUTIERREZ MESA 11401221 Explain the main objectives of AASB 13 Equipment Franchise Furniture Inventory Goodwill 267700 62000 39000 17000 14000 399700 357700 42000 28000 20330 4708 2962 0 14000 42000 247370 57292 36038 17000 0 357700 267200
Ravinder Kaur -- 11401666 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 712700 164000 103000 44000 37000 1060700 949700 111000 74000 53833 12387 7780 0 37000 111000 658867 151613 95220 44000 0 949700 712200
Abdul REHMAN 11500226 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 272700 63000 40000 17000 14000 406700 364700 42000 28000 20324 4695 2981 0 14000 42000 252376 58305 37019 17000 0 364700 272200
Babar ANWAR 11500248 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 294700 68000 43000 18000 15000 438700 393700 45000 30000 21792 5028 3180 0 15000 45000 272908 62972 39820 18000 0 393700 294200
Nilobon KONGPIROON 11500422 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 468700 108000 68000 29000 24000 697700 625700 72000 48000 34896 8041 5063 0 24000 72000 433804 99959 62937 29000 0 625700 468200
Hamza SALEEM 11500448 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Franchise Furniture Inventory Goodwill 494700 114000 72000 31000 26000 737700 659700 78000 52000 37791 8709 5500 0 26000 78000 456909 105291 66500 31000 0 659700 494200
Omar MUSHTAQ 11500524 Explain the nature of reserves and account for movements in reserves, including dividends plant Trademark Vehicle Inventory Goodwill 570700 131000 83000 36000 30000 850700 760700 90000 60000 43637 10017 6346 0 30000 90000 527063 120983 76654 36000 0 760700 570200
Abdul RAUF 11501045 Accounts for Share buy-backs Land Patent Building Inventory Goodwill 91700 21000 13000 6000 5000 136700 121700 15000 10000 7295 1671 1034 0 5000 15000 84405 19329 11966 6000 0 121700 91200
Muhammad Awais HANIF 11501083 Explain the accounting standard on fair value measurement Equipment Brand Fittings Inventory Goodwill 129700 30000 19000 8000 7000 193700 172700 21000 14000 10161 2350 1489 0 7000 21000 119539 27650 17511 8000 0 172700 129200
Manita BYANJANKAR 11501176 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 222700 51000 32000 14000 12000 331700 295700 36000 24000 17484 4004 2512 0 12000 36000 205216 46996 29488 14000 0 295700 222200
Abdul QADIR 11501180 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 226700 52000 33000 14000 12000 337700 301700 36000 24000 17455 4004 2541 0 12000 36000 209245 47996 30459 14000 0 301700 226200
Thanh Danh NGUYEN 11501265 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 311700 72000 45000 19000 16000 463700 415700 48000 32000 23267 5374 3359 0 16000 48000 288433 66626 41641 19000 0 415700 311200
Mohsin ALI 11501364 Explain the main objectives of AASB 13 Equipment Patent Building Inventory Goodwill 410700 94000 59000 25000 21000 609700 546700 63000 42000 30600 7004 4396 0 21000 63000 380100 86996 54604 25000 0 546700 410200
Muhammad EHSAN 11501403 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 449700 103000 65000 28000 23000 668700 599700 69000 46000 33489 7670 4841 0 23000 69000 416211 95330 60159 28000 0 599700 449200
Waseem ABBAS 11501468 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 514700 118000 74000 32000 27000 765700 684700 81000 54000 39329 9017 5654 0 27000 81000 475371 108983 68346 32000 0 684700 514200
Abesh BHANDARI 11501527 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 573700 132000 83000 36000 30000 854700 764700 90000 60000 43644 10042 6314 0 30000 90000 530056 121958 76686 36000 0 764700 573200
Manita PALIKHEL 11501530 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 576700 133000 84000 36000 30000 859700 769700 90000 60000 43596 10054 6350 0 30000 90000 533104 122946 77650 36000 0 769700 576200
Shishir LUITEL 11501586 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Patent Building Inventory Goodwill 632700 146000 92000 40000 33000 943700 844700 99000 66000 47959 11067 6974 0 33000 99000 584741 134933 85026 40000 0 844700 632200
Bishnu Bahadur SHRESTHA 11501607 Explain the nature of reserves and account for movements in reserves, including dividends plant Brand Fittings Inventory Goodwill 653700 150000 95000 41000 34000 973700 871700 102000 68000 49462 11350 7188 0 34000 102000 604238 138650 87812 41000 0 871700 653200
Syed Faizan ALI 11501624 Accounts for Share buy-backs Land Copyright Machinery Inventory Goodwill 670700 154000 97000 42000 35000 998700 893700 105000 70000 50937 11696 7367 0 35000 105000 619763 142304 89633 42000 0 893700 670200
Umair AKBAR 11501631 Explain the accounting standard on fair value measurement Equipment Franchise Furniture Inventory Goodwill 677700 156000 98000 42000 35000 1008700 903700 105000 70000 50917 11721 7363 0 35000 105001 626783 144279 90637 42000 0 903699 677200
Mureed AHMAD 11501698 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 744700 171000 108000 46000 38000 1107700 993700 114000 76000 55287 12695 8018 0 38000 114000 689413 158305 99982 46000 0 993700 744200
Suchana ADHIKARI ACHARYA 11501743 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 789700 182000 115000 49000 41000 1176700 1053700 123000 82000 59589 13733 8678 0 41000 123000 730111 168267 106322 49000 0 1053700 789200
Mina DAHAL 11501773 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 819700 189000 119000 51000 42000 1220700 1094700 126000 84000 61058 14078 8864 0 42000 126000 758642 174922 110136 51000 0 1094700 819200
Navin CHAUDHARY 11501774 Explain the main objectives of AASB 13 Equipment Copyright Machinery Inventory Goodwill 820700 189000 119000 51000 42000 1221700 1095700 126000 84000 61078 14066 8856 0 42000 126000 759622 174934 110144 51000 0 1095700 820200
Naqi Haider ABBAS 11501812 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 858700 198000 125000 54000 45000 1280700 1145700 135000 90000 65400 15080 9520 0 45000 135000 793300 182920 115480 54000 0 1145700 858200
Tayyaba TARIQ 11501878 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 924700 213000 134000 58000 48000 1377700 1233700 144000 96000 69805 16079 10116 0 48000 144000 854895 196921 123884 58000 0 1233700 924200
Nour SINNO 11501880 Disclosures for finance leases Land Patent Building Inventory Goodwill 926700 213000 134000 58000 48000 1379700 1235700 144000 96000 69846 16054 10100 0 48000 144000 856854 196946 123900 58000 0 1235700 926200
Jagdeep Singh SIDHU 11501895 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 941700 217000 137000 59000 49000 1403700 1256700 147000 98000 71225 16413 10362 0 49000 147000 870475 200587 126638 59000 0 1256700 941200
Robert KLUSAK 11501939 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Copyright Machinery Inventory Goodwill 985700 227000 143000 61000 51000 1467700 1314700 153000 102000 74162 17079 10759 0 51000 153000 911538 209921 132241 61000 0 1314700 985200
Jayani Wathsala Gunerathne RAMPATIPURA DEVAYALAGE 11501951 Explain the nature of reserves and account for movements in reserves, including dividends plant Franchise Furniture Inventory Goodwill 997700 229000 144000 62000 51000 1483700 1330700 153000 102000 74243 17041 10716 0 51000 153000 923457 211959 133284 62000 0 1330700 997200
Adil MEHMOOD 11502052 Accounts for Share buy-backs Land Trademark Vehicle Inventory Goodwill 98700 23000 14000 6000 5000 146700 131700 15000 10000 7273 1695 1032 0 5000 15000 91427 21305 12968 6000 0 131700 98200
Prabesh UPRETI 11502062 Explain the accounting standard on fair value measurement Equipment Patent Building Inventory Goodwill 108700 25000 16000 7000 6000 162700 144700 18000 12000 8713 2004 1283 0 6000 18000 99987 22996 14717 7000 0 144700 108200
Hafiz Saad Bin ASAD 11502068 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 114700 26000 16000 7000 6000 169700 151700 18000 12000 8784 1991 1225 0 6000 18000 105916 24009 14775 7000 0 151700 114200
Qasim SHABBIR 11502098 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 144700 33000 21000 9000 7000 214700 193700 21000 14000 10195 2325 1480 0 7000 21000 134505 30675 19520 9000 0 193700 144200
Nikhil Anil PATIL 11502139 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 185700 43000 27000 12000 10000 277700 247700 30000 20000 14525 3363 2112 0 10000 30000 171175 39637 24888 12000 0 247700 185200
Haroon BASHIR 11502168 Explain the main objectives of AASB 13 Equipment Trademark Vehicle Inventory Goodwill 214700 49000 31000 13000 11000 318700 285700 33000 22000 16028 3658 2314 0 11000 33000 198672 45342 28686 13000 0 285700 214200
Muhammad USMAN 11600002 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 48700 11000 7000 3000 2000 71700 65700 6000 4000 2921 660 420 0 2000 6001 45779 10340 6580 3000 0 65699 48200
Nipen MAHARJAN 11600020 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 66700 15000 9000 4000 3000 97700 88700 9000 6000 4412 992 595 0 3000 8999 62288 14008 8405 4000 0 88701 66200
Rojan TULADHAR 11600028 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 74700 17000 11000 5000 4000 111700 99700 12000 8000 5819 1324 857 0 4000 12000 68881 15676 10143 5000 0 99700 74200
Manoj KHADKA 11600054 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 100700 23000 14000 6000 5000 148700 133700 15000 10000 7313 1670 1017 0 5000 15000 93387 21330 12983 6000 0 133700 100200
Bishal TANDUKAR 11600056 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Trademark Vehicle Inventory Goodwill 102700 24000 15000 6000 5000 152700 137700 15000 10000 7248 1694 1059 0 5000 15001 95452 22306 13941 6000 0 137699 102200
Mahmud KHAN 11600103 Explain the nature of reserves and account for movements in reserves, including dividends plant Patent Building Inventory Goodwill 149700 34000 21000 9000 7000 220700 199700 21000 14000 10238 2325 1436 0 7000 20999 139462 31675 19564 9000 0 199701 149200
Diwakar BOHARA 11600107 Accounts for Share buy-backs Land Brand Fittings Inventory Goodwill 153700 35000 22000 9000 7000 226700 205700 21000 14000 10213 2326 1462 0 7000 21001 143487 32674 20538 9000 0 205699 153200
Abdul Azeem KHAN 11600149 Explain the accounting standard on fair value measurement Equipment Copyright Machinery Inventory Goodwill 195700 45000 28000 12000 10000 290700 260700 30000 20000 14566 3349 2084 0 10000 29999 181134 41651 25916 12000 0 260701 195200
Anees SIWAKOTI 11600155 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 201700 46000 29000 12000 10000 298700 268700 30000 20000 14579 3325 2096 0 10000 30000 187121 42675 26904 12000 0 268700 201200
Bashu SAPKOTA 11600169 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 215700 50000 32000 14000 12000 323700 287700 36000 24000 17389 4031 2580 0 12000 36000 198311 45969 29420 14000 0 287700 215200
Ganesh CHAULAGAIN 11600177 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 223700 51000 32000 14000 12000 332700 296700 36000 24000 17505 3991 2504 0 12000 36000 206195 47009 29496 14000 0 296700 223200
Kripesh BISTA 11600216 Explain the main objectives of AASB 13 Equipment Brand Fittings Inventory Goodwill 262700 60000 38000 16000 13000 389700 350700 39000 26000 18936 4325 2739 0 13000 39000 243764 55675 35261 16000 0 350700 262200
Chi Wai SIT 11600304 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 350700 81000 51000 22000 18000 522700 468700 54000 36000 26155 6041 3804 0 18000 54000 324545 74959 47196 22000 0 468700 350200
Le Quan DO 11600426 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 472700 109000 69000 30000 25000 705700 630700 75000 50000 36322 8376 5302 0 25000 75000 436378 100624 63698 30000 0 630700 472200
Nishan SILWAL 11600475 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 521700 120000 76000 33000 27000 777700 696700 81000 54000 39253 9029 5718 0 27000 81000 482447 110971 70282 33000 0 696700 521200
Umar HAYAT 11600476 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 522700 120000 76000 33000 27000 778700 697700 81000 54000 39273 9016 5710 0 27000 80999 483427 110984 70290 33000 0 697701 522200
Reetu JOSHI 11600511 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Brand Fittings Inventory Goodwill 557700 128000 81000 35000 29000 830700 743700 87000 58000 42189 9683 6128 0 29000 87000 515511 118317 74872 35000 0 743700 557200
Simran MAHAT 11600516 Explain the nature of reserves and account for movements in reserves, including dividends plant Copyright Machinery Inventory Goodwill 562700 129000 81000 35000 29000 836700 749700 87000 58000 42237 9683 6080 0 29000 87000 520463 119317 74920 35000 0 749700 562200
Sehar SAEED 11600522 Accounts for Share buy-backs Land Franchise Furniture Inventory Goodwill 568700 131000 83000 36000 30000 848700 758700 90000 60000 43595 10042 6363 0 30000 90000 525105 120958 76637 36000 0 758700 568200
Haris IFTIKHAR 11600537 Explain the accounting standard on fair value measurement Equipment Trademark Vehicle Inventory Goodwill 583700 134000 84000 36000 30000 867700 777700 90000 60000 43685 10029 6287 0 30000 90001 540015 123971 77713 36000 0 777699 583200
Irfan ALI 11600539 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 585700 135000 85000 37000 31000 873700 780700 93000 62000 45071 10388 6541 0 31000 93000 540629 124612 78459 37000 0 780700 585200
Lidia BUN 11600555 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 601700 138000 87000 37000 31000 894700 801700 93000 62000 45126 10350 6525 0 31000 93001 556574 127650 80475 37000 0 801699 601200
Sydney CATHERINE 11600561 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 607700 140000 88000 38000 32000 905700 809700 96000 64000 46539 10722 6739 0 32000 96000 561161 129278 81261 38000 0 809700 607200
Tej Bahadur TAMANG 11600586 Explain the main objectives of AASB 13 Equipment Franchise Furniture Inventory Goodwill 632700 146000 92000 40000 33000 943700 844700 99000 66000 47959 11067 6974 0 33000 99000 584741 134933 85026 40000 0 844700 632200
Satomi TAKAHASHI 11600588 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 634700 146000 92000 40000 33000 945700 846700 99000 66000 48001 11042 6958 0 33000 99001 586699 134958 85042 40000 0 846699 634200
Bimal REGMI 11600599 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 645700 149000 94000 40000 33000 961700 862700 99000 66000 47953 11066 6981 0 33000 99000 597747 137934 87019 40000 0 862700 645200
Justine Gallentes PEREZ 11600637 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 683700 157000 99000 43000 36000 1018700 910700 108000 72000 52385 12029 7585 0 36000 107999 631315 144971 91415 43000 0 910701 683200
Elizabeth Mellisa NAFTALIA 11600648 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 694700 160000 101000 43000 36000 1034700 926700 108000 72000 52337 12054 7609 0 36000 108000 642363 147946 93391 43000 0 926700 694200
Prajwal PATHAK 11600658 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Franchise Furniture Inventory Goodwill 704700 162000 102000 44000 37000 1049700 938700 111000 74000 53833 12375 7792 0 37000 111000 650867 149625 94208 44000 0 938700 704200
Mausam RIJAL 11600661 Explain the nature of reserves and account for movements in reserves, including dividends plant Trademark Vehicle Inventory Goodwill 707700 163000 103000 44000 37000 1054700 943700 111000 74000 53784 12388 7828 0 37000 111000 653916 150612 95172 44000 0 943700 707200
Aakash SHRESTHA 11600674 Accounts for Share buy-backs Land Patent Building Inventory Goodwill 720700 166000 105000 45000 37000 1073700 962700 111000 74000 53778 12387 7835 0 37000 111000 666922 153613 97165 45000 0 962700 720200
Babita KAFLE KUNWAR 11600675 Explain the accounting standard on fair value measurement Equipment Brand Fittings Inventory Goodwill 721700 166000 105000 45000 37000 1074700 963700 111000 74000 53799 12374 7827 0 37000 111000 667901 153626 97173 45000 0 963700 721200
Sanju PURJA KHATRI 11600686 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 732700 169000 106000 46000 38000 1091700 977700 114000 76000 55260 12746 7994 0 38000 114000 677440 156254 98006 46000 0 977700 732200
Sabina BOHARA 11600735 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 781700 180000 113000 49000 41000 1164700 1041700 123000 82000 59644 13734 8622 0 41000 123000 722056 166266 104378 49000 0 1041700 781200
Thi Kim Thoa NGUYEN 11600736 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 782700 180000 113000 49000 41000 1165700 1042700 123000 82000 59665 13721 8614 0 41000 123000 723035 166279 104386 49000 0 1042700 782200
Dipa FUYAL 11600737 Explain the main objectives of AASB 13 Equipment Patent Building Inventory Goodwill 783700 180000 113000 49000 41000 1166700 1043700 123000 82000 59686 13709 8606 0 41000 123001 724014 166291 104394 49000 0 1043699 783200
Dipit Prasad SHRESTHA 11600745 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 791700 182000 115000 49000 41000 1178700 1055700 123000 82000 59630 13708 8662 0 41000 123000 732070 168292 106338 49000 0 1055700 791200
Hafiz Bilal MAQBOOL 11600752 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 798700 184000 116000 50000 42000 1190700 1064700 126000 84000 61064 14068 8869 0 42000 126001 737636 169932 107131 50000 0 1064699 798200
Thi Them TRUONG 11600764 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 810700 186000 117000 50000 42000 1205700 1079700 126000 84000 61146 14029 8825 0 42000 126000 749554 171971 108175 50000 0 1079700 810200
Harmandeep Singh -- 11600804 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 850700 196000 123000 53000 44000 1266700 1134700 132000 88000 64001 14746 9254 0 44000 132001 786699 181254 113746 53000 0 1134699 850200
Aditiya JAIN 11600815 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Patent Building Inventory Goodwill 861700 198000 125000 54000 45000 1283700 1148700 135000 90000 65462 15042 9496 0 45000 135000 796238 182958 115504 54000 0 1148700 861200
Vishnu NARAYANAN 11600828 Explain the nature of reserves and account for movements in reserves, including dividends plant Brand Fittings Inventory Goodwill 874700 201000 127000 55000 46000 1303700 1165700 138000 92000 66910 15375 9715 0 46000 138000 807790 185625 117285 55000 0 1165700 874200
Syed Muhammad Abbas RIZVI 11600835 Accounts for Share buy-backs Land Copyright Machinery Inventory Goodwill 881700 203000 128000 55000 46000 1313700 1175700 138000 92000 66889 15400 9711 0 46000 138000 814811 187600 118289 55000 0 1175700 881200
Muhammad WALEED 11600852 Explain the accounting standard on fair value measurement Equipment Franchise Furniture Inventory Goodwill 898700 207000 130000 56000 46000 1337700 1199700 138000 92000 66910 15412 9679 0 46000 138001 831790 191588 120321 56000 0 1199699 898200
Ravikant - 11600882 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 928700 214000 135000 58000 48000 1383700 1239700 144000 96000 69778 16079 10143 0 48000 144000 858922 197921 124857 58000 0 1239700 928200
Hung Liem LIEN 11600890 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 936700 215000 135000 58000 48000 1392700 1248700 144000 96000 69887 16041 10072 0 48000 144000 866813 198959 124928 58000 0 1248700 936200
Jun Seuk CHOI 11600939 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 985700 227000 143000 61000 51000 1467700 1314700 153000 102000 74162 17079 10759 0 51000 153000 911538 209921 132241 61000 0 1314700 985200
Lyneth Binas CANALE 11600942 Explain the main objectives of AASB 13 Equipment Copyright Machinery Inventory Goodwill 988700 227000 143000 61000 51000 1470700 1317700 153000 102000 74223 17041 10735 0 51000 152999 914477 209959 132265 61000 0 1317701 988200
Oleksandr REIPOLSKYI 11600958 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 1004700 231000 146000 63000 52000 1496700 1340700 156000 104000 75623 17387 10989 0 52000 155999 929077 213613 135011 63000 0 1340701 1004200
Anjila KHATRI 11600965 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 1011700 233000 147000 63000 52000 1506700 1350700 156000 104000 75603 17412 10985 0 52000 156000 936097 215588 136015 63000 0 1350700 1011200
Tiodora TJONG 11600968 Disclosures for finance leases Land Patent Building Inventory Goodwill 1014700 233000 147000 63000 52000 1509700 1353700 156000 104000 75664 17374 10961 0 52000 155999 939036 215626 136039 63000 0 1353701 1014200
Lu ZHANG 11600979 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 1025700 236000 149000 64000 53000 1527700 1368700 159000 106000 77071 17733 11196 0 53000 159000 948629 218267 137804 64000 0 1368700 1025200
Ramandeep Singh -- 11600992 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Copyright Machinery Inventory Goodwill 1038700 239000 151000 65000 54000 1547700 1385700 162000 108000 78519 18067 11415 0 54000 162001 960181 220933 139585 65000 0 1385699 1038200
Aayush ARYAL 11601016 Explain the nature of reserves and account for movements in reserves, including dividends plant Franchise Furniture Inventory Goodwill 62700 14000 9000 4000 3000 92700 83700 9000 6000 4390 980 630 0 3000 9000 58310 13020 8370 4000 0 83700 62200
Padam Bahadur SUNAR 11601018 Accounts for Share buy-backs Land Trademark Vehicle Inventory Goodwill 64700 15000 9000 4000 3000 95700 86700 9000 6000 4377 1015 609 0 3000 9001 60323 13985 8391 4000 0 86699 64200
Sambit K C 11601037 Explain the accounting standard on fair value measurement Equipment Patent Building Inventory Goodwill 83700 19000 12000 5000 4000 123700 111700 12000 8000 5838 1325 837 0 4000 12000 77862 17675 11163 5000 0 111700 83200
Pradeep ACHARYA 11601115 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 161700 37000 23000 10000 8000 239700 215700 24000 16000 11670 2670 1660 0 8000 24000 150030 34330 21340 10000 0 215700 161200
Bobby ATWAL 11601126 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 172700 40000 25000 11000 9000 257700 230700 27000 18000 13078 3029 1893 0 9000 27000 159622 36971 23107 11000 0 230700 172200
Japheth Kiprop LAGAT 11601139 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 185700 43000 27000 12000 10000 277700 247700 30000 20000 14525 3363 2112 0 10000 30000 171175 39637 24888 12000 0 247700 185200
Khurram Shehzad WAJID 11601231 Explain the main objectives of AASB 13 Equipment Trademark Vehicle Inventory Goodwill 277700 64000 40000 17000 14000 412700 370700 42000 28000 20371 4695 2934 0 14000 42000 257329 59305 37066 17000 0 370700 277200
Bimesh SHRESTHA 11601232 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 278700 64000 40000 17000 14000 413700 371700 42000 28000 20391 4683 2927 0 14000 42001 258309 59317 37073 17000 0 371699 278200
Saugat Raj SHRESTHA 11601239 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 285700 66000 42000 18000 15000 426700 381700 45000 30000 21770 5029 3200 0 15000 44999 263930 60971 38800 18000 0 381701 285200
Gaurab PRADHAN 11601245 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 291700 67000 42000 18000 15000 433700 388700 45000 30000 21839 5016 3144 0 15000 44999 269861 61984 38856 18000 0 388701 291200
Bishal CHITRAKAR 11601266 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 312700 72000 45000 19000 16000 464700 416700 48000 32000 23287 5362 3351 0 16000 48000 289413 66638 41649 19000 0 416700 312200
Rebika DESHAR 11601267 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Trademark Vehicle Inventory Goodwill 313700 72000 45000 19000 16000 465700 417700 48000 32000 23307 5349 3343 0 16000 47999 290393 66651 41657 19000 0 417701 313200
Robert MUTWOL 11601273 Explain the nature of reserves and account for movements in reserves, including dividends plant Patent Building Inventory Goodwill 319700 74000 47000 20000 17000 477700 426700 51000 34000 24665 5709 3626 0 17000 51000 295035 68291 43374 20000 0 426700 319200
Abdul MATEEN 11601275 Accounts for Share buy-backs Land Brand Fittings Inventory Goodwill 321700 74000 47000 20000 17000 479700 428700 51000 34000 24707 5683 3610 0 17000 51000 296993 68317 43390 20000 0 428700 321200
Sandesh LAMICHHANE 11601287 Explain the accounting standard on fair value measurement Equipment Copyright Machinery Inventory Goodwill 333700 77000 49000 21000 17000 497700 446700 51000 34000 24681 5695 3624 0 17000 51000 309019 71305 45376 21000 0 446700 333200
Pawan TIWARI 11700003 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 49700 11000 7000 3000 2000 72700 66700 6000 4000 2936 650 414 0 2000 6000 46764 10350 6586 3000 0 66700 49200
Pratima SIWAKOTI KHATIWADA 11700008 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 54700 13000 8000 3000 2000 80700 74700 6000 4000 2890 687 423 0 2000 6000 51810 12313 7577 3000 0 74700 54200
Saroj BHATTARAI 11700064 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 110700 25000 16000 7000 6000 164700 146700 18000 12000 8757 1978 1266 0 6000 18001 101943 23022 14734 7000 0 146699 110200
Suraj SHANKAR 11700078 Explain the main objectives of AASB 13 Equipment Brand Fittings Inventory Goodwill 124700 29000 18000 8000 7000 186700 165700 21000 14000 10168 2365 1468 0 7000 21001 114532 26635 16532 8000 0 165699 124200
Muhammad Hummayun MUGHAL 11700091 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 137700 32000 20000 9000 7000 205700 184700 21000 14000 10162 2362 1476 0 7000 21000 127538 29638 18524 9000 0 184700 137200
Sudip KHAREL 11700094 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 140700 32000 20000 9000 7000 208700 187700 21000 14000 10222 2325 1453 0 7000 21000 130478 29675 18547 9000 0 187700 140200
Samin MAHARJAN 11700096 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 142700 33000 21000 9000 7000 212700 191700 21000 14000 10157 2349 1495 0 7000 21001 132543 30651 19505 9000 0 191699 142200
Tommy Alexander WONG 11700104 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 150700 35000 22000 9000 7000 223700 202700 21000 14000 10158 2359 1483 0 7000 21000 140542 32641 20517 9000 0 202700 150200
Yatin ARORA 11700108 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Brand Fittings Inventory Goodwill 154700 36000 23000 10000 8000 231700 207700 24000 16000 11583 2695 1722 0 8000 24000 143117 33305 21278 10000 0 207700 154200
Ronish SHRESTHA 11700129 Explain the nature of reserves and account for movements in reserves, including dividends plant Copyright Machinery Inventory Goodwill 175700 40000 25000 11000 9000 260700 233700 27000 18000 13139 2991 1870 0 9000 27000 162561 37009 23130 11000 0 233700 175200
Shaheryar NADEEM 11700130 Accounts for Share buy-backs Land Franchise Furniture Inventory Goodwill 176700 41000 26000 11000 9000 263700 236700 27000 18000 13051 3028 1920 0 9000 26999 163649 37972 24080 11000 0 236701 176200
Yogesh GOTAME 11700134 Explain the accounting standard on fair value measurement Equipment Trademark Vehicle Inventory Goodwill 180700 42000 26000 11000 9000 268700 241700 27000 18000 13078 3040 1882 0 9000 27000 167622 38960 24118 11000 0 241700 180200
Rabin JOSHI 11700141 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 187700 43000 27000 12000 10000 279700 249700 30000 20000 14567 3337 2095 0 10000 29999 173133 39663 24905 12000 0 249701 187200
Thi Duong NGUYEN 11700146 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 192700 44000 28000 12000 10000 286700 256700 30000 20000 14560 3325 2116 0 10000 30001 178140 40675 25884 12000 0 256699 192200
Dipesh GAUTAM 11700159 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 205700 47000 30000 13000 11000 306700 273700 33000 22000 16008 3658 2335 0 11000 33001 189692 43342 27665 13000 0 273699 205200
Saroj SHARMA 11700162 Explain the main objectives of AASB 13 Equipment Franchise Furniture Inventory Goodwill 208700 48000 30000 13000 11000 310700 277700 33000 22000 16015 3683 2302 0 11000 33000 192685 44317 27698 13000 0 277700 208200
Sujita BASNET 11700180 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 226700 52000 33000 14000 12000 337700 301700 36000 24000 17455 4004 2541 0 12000 36000 209245 47996 30459 14000 0 301700 226200
Hafiz Muhammad SULEMAN 11700183 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 229700 53000 33000 14000 12000 341700 305700 36000 24000 17462 4029 2509 0 12000 36000 212238 48971 30491 14000 0 305700 229200
Yubaraj BANIYA 11700189 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 235700 54000 34000 15000 12000 350700 314700 36000 24000 17475 4004 2521 0 12000 36000 218225 49996 31479 15000 0 314700 235200
Suk Bahadur GURUNG 11700191 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 237700 55000 35000 15000 12000 354700 318700 36000 24000 17409 4028 2563 0 12000 36000 220291 50972 32437 15000 0 318700 237200
Prakash POKHAREL 11700204 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Franchise Furniture Inventory Goodwill 250700 58000 37000 16000 13000 374700 335700 39000 26000 18855 4362 2783 0 13000 39000 231845 53638 34217 16000 0 335700 250200
Prakash TAMANG 11700224 Explain the nature of reserves and account for movements in reserves, including dividends plant Trademark Vehicle Inventory Goodwill 270700 62000 39000 17000 14000 402700 360700 42000 28000 20392 4670 2938 0 14000 42000 250308 57330 36062 17000 0 360700 270200
Suchin THAPA 11700227 Accounts for Share buy-backs Land Patent Building Inventory Goodwill 273700 63000 40000 17000 14000 407700 365700 42000 28000 20344 4683 2973 0 14000 42000 253356 58317 37027 17000 0 365700 273200
Dwi OLIVIA 11700299 Explain the accounting standard on fair value measurement Equipment Brand Fittings Inventory Goodwill 345700 80000 50000 22000 18000 515700 461700 54000 36000 26162 6054 3784 0 18000 54000 319538 73946 46216 22000 0 461700 345200
Muhammad AATIR 11700304 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 350700 81000 51000 22000 18000 522700 468700 54000 36000 26155 6041 3804 0 18000 54000 324545 74959 47196 22000 0 468700 350200
Rajiv GURAGAIN 11700306 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 352700 81000 51000 22000 18000 524700 470700 54000 36000 26196 6016 3788 0 18000 54000 326504 74984 47212 22000 0 470700 352200
Durga PUN MAGAR 11700325 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 371700 85000 54000 23000 19000 552700 495700 57000 38000 27657 6325 4018 0 19000 57000 344043 78675 49982 23000 0 495700 371200
Sahil AHUJA 11700375 Explain the main objectives of AASB 13 Equipment Patent Building Inventory Goodwill 421700 97000 61000 26000 22000 627700 561700 66000 44000 32008 7362 4630 0 22000 66000 389692 89638 56370 26000 0 561700 421200
Shubham SETIA 11700393 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 439700 101000 64000 28000 23000 655700 586700 69000 46000 33448 7683 4869 0 23000 69000 406252 93317 59131 28000 0 586700 439200
Ashish KHARAL 11700404 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 450700 104000 66000 28000 23000 671700 602700 69000 46000 33401 7707 4891 0 23000 68999 417299 96293 61109 28000 0 602701 450200
Sujan KAPRI 11700420 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 466700 107000 67000 29000 24000 693700 621700 72000 48000 34964 8016 5020 0 24000 72000 431736 98984 61980 29000 0 621700 466200
Sapana SAPKOTA 11700437 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 483700 111000 70000 30000 25000 719700 644700 75000 50000 36385 8350 5266 0 25000 75001 447315 102650 64734 30000 0 644699 483200
Sayaka HASUMI 11700450 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Patent Building Inventory Goodwill 496700 114000 72000 31000 26000 739700 661700 78000 52000 37833 8683 5484 0 26000 78000 458867 105317 66516 31000 0 661700 496200
Hossain SHADAB 11700471 Explain the nature of reserves and account for movements in reserves, including dividends plant Brand Fittings Inventory Goodwill 517700 119000 75000 32000 27000 770700 689700 81000 54000 39280 9029 5691 0 27000 81000 478420 109971 69309 32000 0 689700 517200
Tara CHAND 11700502 Accounts for Share buy-backs Land Copyright Machinery Inventory Goodwill 548700 126000 79000 34000 28000 815700 731700 84000 56000 40768 9362 5870 0 28000 84000 507932 116638 73130 34000 0 731700 548200
Sushant KOIRALA 11700505 Explain the accounting standard on fair value measurement Equipment Franchise Furniture Inventory Goodwill 551700 127000 80000 34000 28000 820700 736700 84000 56000 40721 9374 5905 0 28000 84000 510979 117626 74095 34000 0 736700 551200
Rahul GURUNG 11700508 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 554700 128000 81000 35000 29000 827700 740700 87000 58000 42127 9721 6152 0 29000 87000 512573 118279 74848 35000 0 740700 554200
Ashish MAHARJAN 11700527 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 573700 132000 83000 36000 30000 854700 764700 90000 60000 43644 10042 6314 0 30000 90000 530056 121958 76686 36000 0 764700 573200
Babin SHAKYA 11700529 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 575700 132000 83000 36000 30000 856700 766700 90000 60000 43685 10016 6298 0 30000 89999 532015 121984 76702 36000 0 766701 575200
Harjinder Singh -- 11700542 Explain the main objectives of AASB 13 Equipment Copyright Machinery Inventory Goodwill 588700 135000 85000 37000 31000 876700 783700 93000 62000 45133 10350 6517 0 31000 93000 543567 124650 78483 37000 0 783700 588200
Tatjana GORGIEVSKA 11700564 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 610700 140000 88000 38000 32000 908700 812700 96000 64000 46602 10683 6715 0 32000 96000 564098 129317 81285 38000 0 812700 610200
Jaspreet Kaur -- 11700571 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 617700 142000 89000 38000 32000 918700 822700 96000 64000 46580 10708 6711 0 32000 95999 571120 131292 82289 38000 0 822701 617200
Zekiye NAZLIGUL 11700591 Disclosures for finance leases Land Patent Building Inventory Goodwill 637700 147000 93000 40000 33000 950700 851700 99000 66000 47953 11054 6993 0 33000 99000 589747 135946 86007 40000 0 851700 637200
Sneha JOSHI 11700606 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 652700 150000 95000 41000 34000 972700 870700 102000 68000 49441 11362 7196 0 34000 101999 603259 138638 87804 41000 0 870701 652200
Siyun ZENG 11700610 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Copyright Machinery Inventory Goodwill 656700 151000 95000 41000 34000 977700 875700 102000 68000 49469 11375 7156 0 34000 102000 607231 139625 87844 41000 0 875700 656200
Angelina SIOE 11700650 Explain the nature of reserves and account for movements in reserves, including dividends plant Franchise Furniture Inventory Goodwill 696700 160000 101000 43000 36000 1036700 928700 108000 72000 52378 12029 7593 0 36000 108000 644322 147971 93407 43000 0 928700 696200
Depi Handayani LIN 11700658 Accounts for Share buy-backs Land Trademark Vehicle Inventory Goodwill 704700 162000 102000 44000 37000 1049700 938700 111000 74000 53833 12375 7792 0 37000 111000 650867 149625 94208 44000 0 938700 704200
Miji PARK 11700700 Explain the accounting standard on fair value measurement Equipment Patent Building Inventory Goodwill 746700 172000 108000 46000 38000 1110700 996700 114000 76000 55273 12732 7995 0 38000 114000 691427 159268 100005 46000 0 996700 746200
Sahil -- 11700706 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 752700 173000 109000 47000 39000 1120700 1003700 117000 78000 56742 13041 8217 0 39000 117000 695958 159959 100783 47000 0 1003700 752200
Dewi PUTRI 11700725 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 771700 177000 112000 48000 40000 1148700 1028700 120000 80000 58203 13350 8447 0 40000 120000 713497 163650 103553 48000 0 1028700 771200
Jenish AWAL 11700727 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 773700 178000 112000 48000 40000 1151700 1031700 120000 80000 58189 13387 8423 0 40000 119999 715511 164613 103577 48000 0 1031701 773200
Meiji STELLA 11700752 Explain the main objectives of AASB 13 Equipment Trademark Vehicle Inventory Goodwill 798700 184000 116000 50000 42000 1190700 1064700 126000 84000 61064 14068 8869 0 42000 126001 737636 169932 107131 50000 0 1064699 798200
Perrie Junn Navarroza SOLANO 11700771 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 817700 188000 118000 51000 42000 1216700 1090700 126000 84000 61126 14054 8821 0 42000 126001 756574 173946 109179 51000 0 1090699 817200
Sardar Muhammad ABDULLAH 11700800 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 846700 195000 123000 53000 44000 1261700 1129700 132000 88000 63973 14733 9293 0 44000 131999 782727 180267 113707 53000 0 1129701 846200
Malik Muhammad Ehtesham AYUB 11700815 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 861700 198000 125000 54000 45000 1283700 1148700 135000 90000 65462 15042 9496 0 45000 135000 796238 182958 115504 54000 0 1148700 861200
Devraj GUPTA 11700832 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 878700 202000 127000 55000 46000 1308700 1170700 138000 92000 66937 15388 9675 0 46000 138000 811763 186612 117325 55000 0 1170700 878200
Nishan PUN MAGAR 11700833 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Trademark Vehicle Inventory Goodwill 879700 202000 127000 55000 46000 1309700 1171700 138000 92000 66958 15375 9667 0 46000 138000 812742 186625 117333 55000 0 1171700 879200
Anish NIRAULA 11700848 Explain the nature of reserves and account for movements in reserves, including dividends plant Patent Building Inventory Goodwill 894700 206000 130000 56000 46000 1332700 1194700 138000 92000 66883 15399 9718 0 46000 138000 827817 190601 120282 56000 0 1194700 894200
Takafumi MAEKAWA 11700879 Accounts for Share buy-backs Land Brand Fittings Inventory Goodwill 925700 213000 134000 58000 48000 1378700 1234700 144000 96000 69826 16067 10108 0 48000 144001 855874 196933 123892 58000 0 1234699 925200
Himanshi -- 11700910 Explain the accounting standard on fair value measurement Equipment Copyright Machinery Inventory Goodwill 956700 220000 139000 60000 50000 1425700 1275700 150000 100000 72714 16721 10565 0 50000 150000 883986 203279 128435 60000 0 1275700 956200
Sandes THAPA 11700913 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 959700 221000 139000 60000 50000 1429700 1279700 150000 100000 72721 16746 10533 0 50000 150000 886979 204254 128467 60000 0 1279700 959200
Reasey THAI 11700948 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 994700 229000 144000 62000 51000 1480700 1327700 153000 102000 74182 17078 10739 0 51000 152999 920518 211922 133261 62000 0 1327701 994200
Pravin POUDEL 11700951 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 997700 229000 144000 62000 51000 1483700 1330700 153000 102000 74243 17041 10716 0 51000 153000 923457 211959 133284 62000 0 1330700 997200
Yuliana -- 11700954 Explain the main objectives of AASB 13 Equipment Brand Fittings Inventory Goodwill 1000700 230000 145000 62000 51000 1488700 1335700 153000 102000 74196 17053 10751 0 51000 153000 926504 212947 134249 62000 0 1335700 1000200
Seema PANDEY 11700959 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 1005700 231000 146000 63000 52000 1497700 1341700 156000 104000 75644 17375 10981 0 52000 156000 930056 213625 135019 63000 0 1341700 1005200
Manish Kumar -- 11700960 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 1006700 232000 146000 63000 52000 1499700 1343700 156000 104000 75610 17425 10966 0 52000 156001 931090 214575 135034 63000 0 1343699 1006200
Shishir SAPKOTA 11700962 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 1008700 232000 146000 63000 52000 1501700 1345700 156000 104000 75651 17400 10950 0 52000 156001 933049 214600 135050 63000 0 1345699 1008200
Aastha THAKURI 11700985 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 1031700 237000 149000 64000 53000 1534700 1375700 159000 106000 77139 17720 11141 0 53000 159000 954561 219280 137859 64000 0 1375700 1031200
Navneet Kaur -- 11701003 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Brand Fittings Inventory Goodwill 49700 11000 7000 3000 2000 72700 66700 6000 4000 2936 650 414 0 2000 6000 46764 10350 6586 3000 0 66700 49200
Anish BANSTOLA 11701023 Explain the nature of reserves and account for movements in reserves, including dividends plant Copyright Machinery Inventory Goodwill 69700 16000 10000 4000 3000 102700 93700 9000 6000 4370 1003 627 0 3000 9000 65330 14997 9373 4000 0 93700 69200
Gautam SOOD 11701024 Accounts for Share buy-backs Land Franchise Furniture Inventory Goodwill 70700 16000 10000 4000 3000 103700 94700 9000 6000 4387 993 620 0 3000 9000 66313 15007 9380 4000 0 94700 70200
Susanti KON 11701059 Explain the accounting standard on fair value measurement Equipment Trademark Vehicle Inventory Goodwill 105700 24000 15000 6000 5000 155700 140700 15000 10000 7305 1659 1037 0 5000 15001 98395 22341 13963 6000 0 140699 105200
Rukshani DEVADASAN 11701082 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 128700 30000 19000 8000 7000 192700 171700 21000 14000 10140 2364 1497 0 7000 21001 118560 27636 17503 8000 0 171699 128200
Ashikur Rahman ASHIK 11701098 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 144700 33000 21000 9000 7000 214700 193700 21000 14000 10195 2325 1480 0 7000 21000 134505 30675 19520 9000 0 193700 144200
Prabina KARKI 11701121 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 167700 39000 25000 11000 9000 251700 224700 27000 18000 13028 3030 1942 0 9000 27000 154672 35970 23058 11000 0 224700 167200
Sanjita GURUNG 11701122 Explain the main objectives of AASB 13 Equipment Franchise Furniture Inventory Goodwill 168700 39000 25000 11000 9000 252700 225700 27000 18000 13049 3017 1934 0 9000 27000 155651 35983 23066 11000 0 225700 168200
Devendra Raj SHRESTHA 11701137 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 183700 42000 26000 11000 9000 271700 244700 27000 18000 13137 3004 1859 0 9000 27000 170563 38996 24141 11000 0 244700 183200
Tej Prasad DAHAL 11701147 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 193700 45000 28000 12000 10000 288700 258700 30000 20000 14526 3375 2100 0 10000 30001 179174 41625 25900 12000 0 258699 193200
Ashok KHATRI 11701151 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 197700 45000 28000 12000 10000 292700 262700 30000 20000 14607 3325 2069 0 10000 30001 183093 41675 25931 12000 0 262699 197200
Pratima PARAJULI 11701172 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 218700 50000 32000 14000 12000 326700 290700 36000 24000 17455 3991 2554 0 12000 36000 201245 46009 29446 14000 0 290700 218200
Marini TJHIN 11701233 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Franchise Furniture Inventory Goodwill 279700 64000 40000 17000 14000 414700 372700 42000 28000 20411 4670 2919 0 14000 42000 259289 59330 37081 17000 0 372700 279200
Alisha ARYAL 11701276 Explain the nature of reserves and account for movements in reserves, including dividends plant Trademark Vehicle Inventory Goodwill 322700 74000 47000 20000 17000 480700 429700 51000 34000 24728 5670 3602 0 17000 51000 297972 68330 43398 20000 0 429700 322200
Russa MANANDHAR 11701379 Accounts for Share buy-backs Land Patent Building Inventory Goodwill 425700 98000 62000 27000 22000 634700 568700 66000 44000 31980 7362 4658 0 22000 66000 393720 90638 57342 27000 0 568700 425200
Pema Diki TAMANG 11701383 Explain the accounting standard on fair value measurement Equipment Brand Fittings Inventory Goodwill 429700 99000 62000 27000 22000 639700 573700 66000 44000 32007 7374 4618 0 22000 65999 397693 91626 57382 27000 0 573701 429200
Binaya THAPA 11701409 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 455700 105000 66000 28000 23000 677700 608700 69000 46000 33449 7707 4844 0 23000 69000 422251 97293 61156 28000 0 608700 455200
Akanksha KARKI 11701458 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 504700 116000 73000 31000 26000 750700 672700 78000 52000 37832 8695 5472 0 26000 77999 466868 107305 67528 31000 0 672701 504200
Budi SUSANTO 11701460 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 506700 117000 74000 32000 27000 756700 675700 81000 54000 39217 9055 5727 0 27000 80999 467483 107945 68273 32000 0 675701 506200
Williem NELSON 11701486 Explain the main objectives of AASB 13 Equipment Patent Building Inventory Goodwill 532700 123000 77000 33000 27000 792700 711700 81000 54000 39260 9065 5675 0 27000 81000 493440 113935 71325 33000 0 711700 532200
Nirajan GAUTAM 11701501 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 547700 126000 79000 34000 28000 814700 730700 84000 56000 40748 9374 5878 0 28000 84000 506952 116626 73122 34000 0 730700 547200
Bao Han MA 11701509 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 555700 128000 81000 35000 29000 828700 741700 87000 58000 42148 9708 6144 0 29000 87000 513552 118292 74856 35000 0 741700 555200
Mahadi LIE 11701601 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 647700 149000 94000 40000 33000 963700 864700 99000 66000 47994 11041 6965 0 33000 99000 599706 137959 87035 40000 0 864700 647200
Hoang Thu Dong LU 11701624 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 670700 154000 97000 42000 35000 998700 893700 105000 70000 50937 11696 7367 0 35000 105000 619763 142304 89633 42000 0 893700 670200
Bilawal HASSAN 11701631 Describe the shareholder’s equity of a sole proprietor, partnership and company Factory Brand Fittings Inventory Goodwill 677700 156000 98000 42000 35000 1008700 903700 105000 70000 50917 11721 7363 0 35000 105001 626783 144279 90637 42000 0 903699 677200
Barsha KHADKA 11701654 Explain the nature of reserves and account for movements in reserves, including dividends plant Franchise Furniture Inventory Goodwill 700700 161000 101000 43000 36000 1041700 933700 108000 72000 52405 12041 7554 0 36000 108000 648295 148959 93446 43000 0 933700 700200
Sabina GURUNG 11701712 Accounts for Share buy-backs Land Trademark Vehicle Inventory Goodwill 758700 175000 110000 47000 39000 1129700 1012700 117000 78000 56701 13078 8221 0 39000 117000 701999 161922 101779 47000 0 1012700 758200
Bhuwan NEUPANE 11701715 Explain the accounting standard on fair value measurement Equipment Patent Building Inventory Goodwill 761700 175000 110000 47000 39000 1132700 1015700 117000 78000 56762 13041 8197 0 39000 117000 704938 161959 101803 47000 0 1015700 761200
Manzil Krishna JOSHI 11800023 How to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 69700 16000 10000 4000 3000 102700 93700 9000 6000 4370 1003 627 0 3000 9000 65330 14997 9373 4000 0 93700 69200
Afiya MAHARJAN 11800063 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 109700 25000 16000 7000 6000 163700 145700 18000 12000 8735 1991 1274 0 6000 18000 100965 23009 14726 7000 0 145700 109200
Biraj RIJAL 11800683 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 729700 168000 106000 46000 38000 1087700 973700 114000 76000 55253 12721 8026 0 38000 114000 674447 155279 97974 46000 0 973700 729200
Sabina NAYAJU SHRESTHA 11800707 Explain the main objectives of AASB 13 Equipment Patent Building Inventory Goodwill 753700 173000 109000 47000 39000 1121700 1004700 117000 78000 56762 13029 8209 0 39000 117000 696938 159971 100791 47000 0 1004700 753200
Mingma Doma SHERPA 11800717 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 763700 176000 111000 48000 40000 1138700 1018700 120000 80000 58148 13401 8452 0 40000 120001 705552 162599 102548 48000 0 1018699 763200
Siddharth GAUTAM 11801017 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 63700 15000 9000 4000 3000 94700 85700 9000 6000 4358 1026 616 0 3000 9000 59342 13974 8384 4000 0 85700 63200
Disclosures for finance leases
Accounting for finance leases by manufacturer or dealer lessors
Describe the shareholder’s equity of a sole proprietor, partnership and company
Explain the nature of reserves and account for movements in reserves, including dividends
Accounts for Share buy-backs
Explain the accounting standard on fair value measurement
How to calculate Recoverable amount, Value in use, Fair value less cost of disposal
Impairment loss for Cash generating units excluding Goodwill
Reversal of an impairment loss for Goodwill
Explain the main objectives of AASB 13
Impairment loss for Cash generating units including Goodwill
Accounting for finance leases by lessees
Disclosures for finance leases
Accounting for finance leases by manufacturer or dealer lessors
Describe the shareholder’s equity of a sole proprietor, partnership and company
Explain the nature of reserves and account for movements in reserves, including dividends
Accounts for Share buy-backs
Explain the accounting standard on fair value measurement
How to calculate Recoverable amount, Value in use, Fair value less cost of disposal
Impairment loss for Cash generating units excluding Goodwill
Reversal of an impairment loss for Goodwill
Explain the main objectives of AASB 13
Impairment loss for Cash generating units including Goodwill
Accounting for finance leases by lessees
Disclosures for finance leases
Accounting for finance leases by manufacturer or dealer lessors
Describe the shareholder’s equity of a sole proprietor, partnership and company
Explain the nature of reserves and account for movements in reserves, including dividends
Accounts for Share buy-backs
Explain the accounting standard on fair value measurement
How to calculate Recoverable amount, Value in use, Fair value less cost of disposal
Impairment loss for Cash generating units excluding Goodwill
Reversal of an impairment loss for Goodwill
Explain the main objectives of AASB 13
Impairment loss for Cash generating units including Goodwill
Accounting for finance leases by lessees
Disclosures for finance leases
Accounting for finance leases by manufacturer or dealer lessors
Describe the shareholder’s equity of a sole proprietor, partnership and company
Explain the nature of reserves and account for movements in reserves, including dividends
Accounts for Share buy-backs
Explain the accounting standard on fair value measurement
How to calculate Recoverable amount, Value in use, Fair value less cost of disposal
Impairment loss for Cash generating units excluding Goodwill
Reversal of an impairment loss for Goodwill
Explain the main objectives of AASB 13
Impairment loss for Cash generating units including Goodwill
Accounting for finance leases by lessees
Disclosures for finance leases
Accounting for finance leases by manufacturer or dealer lessors
Describe the shareholder’s equity of a sole proprietor, partnership and company
Explain the nature of reserves and account for movements in reserves, including dividends
Accounts for Share buy-backs
Explain the accounting standard on fair value measurement
How to calculate Recoverable amount, Value in use, Fair value less cost of disposal
Impairment loss for Cash generating units excluding Goodwill
Reversal of an impairment loss for Goodwill
Explain the main objectives of AASB 13
Impairment loss for Cash generating units including Goodwill
Accounting for finance leases by lessees
Disclosures for finance leases
Accounting for finance leases by manufacturer or dealer lessors
Describe the shareholder’s equity of a sole proprietor, partnership and company
Explain the nature of reserves and account for movements in reserves, including dividends
Accounts for Share buy-backs
Explain the accounting standard on fair value measurement
How to calculate Recoverable amount, Value in use, Fair value less cost of disposal
Impairment loss for Cash generating units excluding Goodwill
Reversal of an impairment loss for Goodwill
Explain the main objectives of AASB 13
Impairment loss for Cash generating units including Goodwill
Accounting for finance leases by lessees
Disclosures for finance leases
Accounting for finance leases by manufacturer or dealer lessors
Describe the shareholder’s equity of a sole proprietor, partnership and company
Explain the nature of reserves and account for movements in reserves, including dividends
Accounts for Share buy-backs
Explain the accounting standard on fair value measurement

Marking Guid

Step 1: Find the student number in the dro-down list(in Assignment question list) to have the data related to the student
FV less Cost of Disposal Extra allocation of Land Step 1 Step 2
Account Carrying Amount Allocation of loss New Carrying Amount Land is: loss allocation of Land is:to be decreased by: allocation with maximum decrease of Land New Carrying Amount allocation of extra amount for Land: 5106.5 New Carrying Amount
Land 153700 10213 143487 148594 5107 5107 148594 0 148594
Brand 35000 2326 32674 2326 32674 3136 29538
Fittings 22000 1462 20538 1462 20538 1971 18567
Inventory 9000 0 9000 0 9000 0 9000
Goodwill 7000 7000 0 7000 0 0 0
Total CA 226700 21001 205699 5107 205699 equal to RA
RA 205700
Impairment: 21000
Dr. Impairment Loss 21000
10 marks for the calculation part
10 marks for Theory part that is also changing with student number. Land 5107
Accounts for Share buy-backs Cr. Accumulated Amortization and imairment loss of Brand 5462
Cr. Accumulated Depreciation and imairment loss of Fittings 3433
Cr. Goodwill 7000

So allocation should be changed to

Marking Feedback note

Criteria Mark
Research – extent and application 10
Value 10% (Possible mark:10)
Analysis of the question 20
Value 20%(Possible mark:20)
Recommendations / conclusions 10
Value 10% (Possible mark:10)
Calculations 30
Value 30% (Possible mark:30)
Journal Entries 20
Value 20% (Possible mark:20)
Presentation 10
Value 10% (Possible mark:10)
Mark (out of 100) 100
Mark (out of 20) 20
Less: Penalty
Total mark 20