Corporate accounting and reporting

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Assignment question

Student # 11501805 Step 1: Select 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: Go to Marking guide sheet for solution
Step 4: Prepare your assignment including Part A and part B in Microsoft Word.
Step 5: 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, 10% deduction per day.
Part A:1000 word short essay about the following:
Impairment loss for Cash generating units excluding Goodwill
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
plant $849,200
Trademark $195,000
Vehicle $123,000
Inventory $53,000
Goodwill $44,000
Total CA $1,264,200
Gali Ltd calculated the value in use of the division to be: $1,132,200
If the fair value less costs of disposal of the plant is: $817,188
Required
Prepare the journal entry(ies) for any impairment loss occurring at 30 June 2015 including supporting calculations.
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Instruction

Student # 11501805 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
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Customers database

695295.5
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
Muhammad Hassan Shahid BUTT 11400678 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 722200 166000 105000 45000 37000 1075200 964200 111000 74000 53809 12368 7823 0 37000 111000 668391 153632 97177 45000 0 964200 721700 165500 104500 44500 36500
Haider Ali BUTT 11400755 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 799200 184000 116000 50000 42000 1191200 1065200 126000 84000 61074 14061 8865 0 42000 126000 738126 169939 107135 50000 0 1065200 798700
Solomon BELISTA 11401092 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 136200 31000 20000 9000 7000 203200 182200 21000 14000 10186 2318 1496 0 7000 21000 126014 28682 18504 9000 0 182200 135700
Thiago FELIX KRAPP 11401160 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Franchise Furniture Inventory Goodwill 204200 47000 30000 13000 11000 305200 272200 33000 22000 15976 3677 2347 0 11000 33000 188224 43323 27653 13000 0 272200 203700
Adeel KHALIQ 11401223 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 267200 61000 38000 16000 13000 395200 356200 39000 26000 18971 4331 2698 0 13000 39000 248229 56669 35302 16000 0 356200 266700
Chaudry Aqib Raza WARRAICH 11401548 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 592200 136000 86000 37000 31000 882200 789200 93000 62000 45095 10356 6549 0 31000 93000 547105 125644 79451 37000 0 789200 591700
Ravinder Kaur -- 11401666 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 710200 163000 103000 44000 37000 1057200 946200 111000 74000 53836 12356 7808 0 37000 111000 656364 150644 95192 44000 0 946200 709700
Umair REHMAT 11500058 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 102200 24000 15000 6000 5000 152200 137200 15000 10000 7238 1700 1062 0 5000 15000 94962 22300 13938 6000 0 137200 101700
Rakshya BISTA 11500065 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 109200 25000 16000 7000 6000 163200 145200 18000 12000 8724 1997 1278 0 6000 17999 100476 23003 14722 7000 0 145201 108700
Tuong Van HO 11500083 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 127200 29000 18000 8000 7000 189200 168200 21000 14000 10223 2331 1447 0 7000 21001 116977 26669 16553 8000 0 168199 126700
Mateen Ahmad KHAN 11500211 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 255200 59000 37000 16000 13000 380200 341200 39000 26000 18893 4368 2739 0 13000 39000 236307 54632 34261 16000 0 341200 254700
Abdul REHMAN 11500226 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Brand Fittings Inventory Goodwill 270200 62000 39000 17000 14000 402200 360200 42000 28000 20381 4677 2942 0 14000 42000 249819 57323 36058 17000 0 360200 269700
Tapendra SAUD 11500343 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 387200 89000 56000 24000 20000 576200 516200 60000 40000 29102 6689 4209 0 20000 60000 358098 82311 51791 24000 0 516200 386700
Najaf ABBAS 11500423 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 467200 107000 67000 29000 24000 694200 622200 72000 48000 34974 8010 5016 0 24000 72000 432226 98990 61984 29000 0 622200 466700
Shaheer Ahmed KHAN 11500424 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 468200 108000 68000 29000 24000 697200 625200 72000 48000 34886 8047 5067 0 24000 72000 433314 99953 62933 29000 0 625200 467700
Ekaterina ANGERMAN 11500465 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 509200 117000 74000 32000 27000 759200 678200 81000 54000 39270 9023 5707 0 27000 81000 469930 107977 68293 32000 0 678200 508700
Meiji ARNELLA 11500596 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 640200 147000 93000 40000 33000 953200 854200 99000 66000 48004 11022 6973 0 33000 98999 592196 135978 86027 40000 0 854201 639700
Hoang Minh Tam NINH 11500709 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 753200 173000 109000 47000 39000 1121200 1004200 117000 78000 56752 13035 8213 0 39000 117000 696448 159965 100787 47000 0 1004200 752700
Orapin IMDEE 11500918 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 962200 221000 139000 60000 50000 1432200 1282200 150000 100000 72773 16715 10513 0 50000 150001 889427 204285 128487 60000 0 1282199 961700
Swaechhya BASNET 11500953 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Trademark Vehicle Inventory Goodwill 997200 229000 144000 62000 51000 1483200 1330200 153000 102000 74233 17047 10720 0 51000 153000 922967 211953 133280 62000 0 1330200 996700
Kevin Harold LA TORRE CENTURION 11500977 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 1021200 235000 148000 64000 53000 1521200 1362200 159000 106000 77088 17740 11172 0 53000 159000 944112 217260 136828 64000 0 1362200 1020700
Muhammad Afaq RAHAT 11501000 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 44200 10000 6000 3000 2000 65200 59200 6000 4000 2937 664 399 0 2000 6000 41263 9336 5601 3000 0 59200 43700
Awais AKHTAR 11501068 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 112200 26000 16000 7000 6000 167200 149200 18000 12000 8732 2023 1245 0 6000 18000 103468 23977 14755 7000 0 149200 111700
Bikash KARKI 11501120 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 164200 38000 24000 10000 8000 244200 220200 24000 16000 11615 2688 1698 0 8000 24001 152585 35312 22302 10000 0 220199 163700
The My TRAN 11501151 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 195200 45000 28000 12000 10000 290200 260200 30000 20000 14556 3356 2088 0 10000 30000 180644 41644 25912 12000 0 260200 194700
Hamza JAVED 11501168 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 212200 49000 31000 13000 11000 316200 283200 33000 22000 15977 3689 2334 0 11000 33000 196223 45311 28666 13000 0 283200 211700
Dorothy Aoko OGUTU 11501181 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 225200 52000 33000 14000 12000 336200 300200 36000 24000 17424 4023 2553 0 12000 36000 207776 47977 30447 14000 0 300200 224700
Rohit SHRESTHA 11501224 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Copyright Machinery Inventory Goodwill 268200 62000 39000 17000 14000 400200 358200 42000 28000 20340 4702 2958 0 14000 42000 247860 57298 36042 17000 0 358200 267700
Barsha BHANDARI 11501237 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 281200 65000 41000 18000 15000 420200 375200 45000 30000 21787 5036 3177 0 15000 45000 259413 59964 37823 18000 0 375200 280700
Reman SHRESTHA 11501248 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 292200 67000 42000 18000 15000 434200 389200 45000 30000 21849 5010 3141 0 15000 45000 270351 61990 38859 18000 0 389200 291700
Abdul Karim KHAN 11501263 Disclosures for finance leases Land Patent Building Inventory Goodwill 307200 71000 45000 19000 16000 458200 410200 48000 32000 23229 5369 3403 0 16000 48001 283971 65631 41597 19000 0 410199 306700
Muhammad Nofal Sharif 11501267 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 311200 72000 45000 19000 16000 463200 415200 48000 32000 23256 5381 3363 0 16000 48000 287944 66619 41637 19000 0 415200 310700
Bikee BHANDARI 11501309 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 353200 81000 51000 22000 18000 525200 471200 54000 36000 26206 6010 3784 0 18000 54000 326994 74990 47216 22000 0 471200 352700
Mohsin ALI 11501364 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 408200 94000 59000 25000 21000 607200 544200 63000 42000 30550 7035 4416 0 21000 63001 377650 86965 54584 25000 0 544199 407700
Nasir ALI 11501431 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 475200 109000 69000 30000 25000 708200 633200 75000 50000 36375 8344 5282 0 25000 75001 438825 100656 63718 30000 0 633199 474700
Anil NEUPANE 11501455 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Patent Building Inventory Goodwill 499200 115000 72000 31000 26000 743200 665200 78000 52000 37829 8715 5456 0 26000 78000 461371 106285 66544 31000 0 665200 498700
Long HUYNH 11501584 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 628200 144000 91000 39000 32000 934200 838200 96000 64000 46576 10677 6747 0 32000 96000 581624 133323 84253 39000 0 838200 627700
Bishnu Bahadur SHRESTHA 11501607 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 651200 150000 95000 41000 34000 971200 869200 102000 68000 49410 11381 7208 0 34000 101999 601790 138619 87792 41000 0 869201 650700
Binita ADHIKARI PAUDEL 11501622 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 666200 153000 96000 41000 34000 990200 888200 102000 68000 49499 11368 7133 0 34000 102000 616701 141632 88867 41000 0 888200 665700
Yookyung CHO 11501669 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 713200 164000 103000 44000 37000 1061200 950200 111000 74000 53843 12381 7776 0 37000 111000 659357 151619 95224 44000 0 950200 712700
Ronaldo Alexander KRISTIAN 11501670 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 714200 164000 103000 44000 37000 1062200 951200 111000 74000 53863 12369 7768 0 37000 111000 660337 151631 95232 44000 0 951200 713700
Muhammad Arsalan MEMON 11501728 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 772200 178000 112000 48000 40000 1150200 1030200 120000 80000 58159 13406 8435 0 40000 120000 714041 164594 103565 48000 0 1030200 771700
Merlin OJA 11501737 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 781200 180000 113000 49000 41000 1164200 1041200 123000 82000 59634 13740 8626 0 41000 123000 721566 166260 104374 49000 0 1041200 780700
Afzal AHMAD 11501741 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Franchise Furniture Inventory Goodwill 785200 181000 114000 49000 41000 1170200 1047200 123000 82000 59606 13740 8654 0 41000 123000 725594 167260 105346 49000 0 1047200 784700
Noman AKRAM 11501756 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 800200 184000 116000 50000 42000 1192200 1066200 126000 84000 61095 14048 8857 0 42000 126000 739105 169952 107143 50000 0 1066200 799700
Syed Hamza ALI 11501763 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 807200 186000 117000 50000 42000 1202200 1076200 126000 84000 61074 14073 8852 0 42000 125999 746126 171927 108148 50000 0 1076201 806700
Nurdalia -- 11501778 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 822200 189000 119000 51000 42000 1223200 1097200 126000 84000 61108 14047 8844 0 42000 125999 761092 174953 110156 51000 0 1097201 821700
Bhuwan KARKI 11501787 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 831200 191000 120000 52000 43000 1237200 1108200 129000 86000 62584 14381 9035 0 43000 129000 768616 176619 110965 52000 0 1108200 830700
Ibtihaj HASSAN 11501792 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 836200 192000 121000 52000 43000 1244200 1115200 129000 86000 62577 14368 9055 0 43000 129000 773623 177632 111945 52000 0 1115200 835700
Gin Ha LEE 11501805 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 849200 195000 123000 53000 44000 1264200 1132200 132000 88000 64025 14702 9273 0 44000 132000 785175 180298 113727 53000 0 1132200 848700
Lenaic VESSOT 11501807 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 851200 196000 123000 53000 44000 1267200 1135200 132000 88000 64011 14739 9250 0 44000 132000 787189 181261 113750 53000 0 1135200 850700
Saumya --- 11501864 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Brand Fittings Inventory Goodwill 908200 209000 132000 57000 47000 1353200 1212200 141000 94000 68340 15727 9933 0 47000 141000 839860 193273 122067 57000 0 1212200 907700
Jagdeep Singh SIDHU 11501895 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 939200 216000 136000 58000 48000 1397200 1253200 144000 96000 69829 16059 10112 0 48000 144000 869371 199941 125888 58000 0 1253200 938700
Arthur BRESIZKI 11501919 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 963200 222000 140000 60000 50000 1435200 1285200 150000 100000 72683 16752 10564 0 50000 149999 890517 205248 129436 60000 0 1285201 962700
Dilasha KARKI 11501920 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 964200 222000 140000 60000 50000 1436200 1286200 150000 100000 72704 16740 10556 0 50000 150000 891496 205260 129444 60000 0 1286200 963700
Robert KLUSAK 11501939 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 983200 226000 142000 61000 51000 1463200 1310200 153000 102000 74220 17060 10719 0 51000 152999 908980 208940 131281 61000 0 1310201 982700
Jeewon YUN 11501975 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 1019200 234000 147000 63000 52000 1515200 1359200 156000 104000 75701 17380 10918 0 52000 155999 943499 216620 136082 63000 0 1359201 1018700
Dinesh Kumar -- 11501980 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 1024200 236000 149000 64000 53000 1526200 1367200 159000 106000 77040 17752 11208 0 53000 159000 947160 218248 137792 64000 0 1367200 1023700
Ba Tung LE 11501986 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 1030200 237000 149000 64000 53000 1533200 1374200 159000 106000 77109 17739 11152 0 53000 159000 953091 219261 137848 64000 0 1374200 1029700
Basit ALI 11502078 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Trademark Vehicle Inventory Goodwill 122200 28000 18000 8000 7000 183200 162200 21000 14000 10171 2331 1498 0 7000 21000 112029 25669 16502 8000 0 162200 121700
Kristal GOLE 11502118 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 162200 37000 23000 10000 8000 240200 216200 24000 16000 11680 2664 1656 0 8000 24000 150520 34336 21344 10000 0 216200 161700
Rajib SUNAR 11502167 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 211200 49000 31000 13000 11000 315200 282200 33000 22000 15956 3702 2342 0 11000 33000 195244 45298 28658 13000 0 282200 210700
Syed Faizan RAZA 11502184 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 228200 52000 33000 14000 12000 339200 303200 36000 24000 17487 3985 2529 0 12000 36001 210713 48015 30471 14000 0 303199 227700
Salman SAKHAWAT 11600017 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 61200 14000 9000 4000 3000 91200 82200 9000 6000 4361 998 641 0 3000 9000 56839 13002 8359 4000 0 82200 60700
Sibaghatallah DIALLO 11600022 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 66200 15000 9000 4000 3000 97200 88200 9000 6000 4404 998 599 0 3000 9001 61796 14002 8401 4000 0 88199 65700
Ujjwal CHAPAGAIN 11600039 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 83200 19000 12000 5000 4000 123200 111200 12000 8000 5828 1331 841 0 4000 12000 77372 17669 11159 5000 0 111200 82700
Ryeohwa PARK 11600045 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 89200 21000 13000 6000 5000 134200 119200 15000 10000 7240 1705 1055 0 5000 15000 81960 19295 11945 6000 0 119200 88700
Prashant SHARMA 11600116 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Copyright Machinery Inventory Goodwill 160200 37000 23000 10000 8000 238200 214200 24000 16000 11640 2688 1671 0 8000 23999 148560 34312 21329 10000 0 214201 159700
Priscillia Chantal KOWALSKI 11600127 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 171200 39000 25000 11000 9000 255200 228200 27000 18000 13102 2985 1913 0 9000 27000 158098 36015 23087 11000 0 228200 170700
Anees SIWAKOTI 11600155 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 199200 46000 29000 12000 10000 296200 266200 30000 20000 14530 3355 2115 0 10000 30000 184670 42645 26885 12000 0 266200 198700
Aashim GHIMIRE 11600173 Disclosures for finance leases Land Patent Building Inventory Goodwill 217200 50000 32000 14000 12000 325200 289200 36000 24000 17422 4011 2567 0 12000 36000 199778 45989 29433 14000 0 289200 216700
Aashish GHIMIRE 11600174 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 218200 50000 32000 14000 12000 326200 290200 36000 24000 17444 3997 2558 0 12000 35999 200756 46003 29442 14000 0 290201 217700
Nikolina GJEROVSKA 11600179 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 223200 51000 32000 14000 12000 332200 296200 36000 24000 17494 3997 2508 0 12000 35999 205706 47003 29492 14000 0 296201 222700
Reeya SHRESTHA 11600185 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 229200 53000 33000 14000 12000 341200 305200 36000 24000 17452 4036 2513 0 12000 36001 211748 48964 30487 14000 0 305199 228700
Shirshak PRASAI 11600203 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 247200 57000 36000 15000 12000 367200 331200 36000 24000 17439 4021 2540 0 12000 36000 229761 52979 33460 15000 0 331200 246700
Muhammad Awais NASEER 11600208 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Patent Building Inventory Goodwill 252200 58000 37000 16000 13000 376200 337200 39000 26000 18886 4343 2771 0 13000 39000 233314 53657 34229 16000 0 337200 251700
Thales PINTO CORDEIRO 11600229 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 273200 63000 40000 17000 14000 407200 365200 42000 28000 20334 4689 2977 0 14000 42000 252866 58311 37023 17000 0 365200 272700
Shreesh MAHARJAN 11600251 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 295200 68000 43000 18000 15000 439200 394200 45000 30000 21802 5022 3176 0 15000 45000 273398 62978 39824 18000 0 394200 294700
Pratikshya REGMI GAUTAM 11600255 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 299200 69000 43000 18000 15000 444200 399200 45000 30000 21829 5034 3137 0 15000 45000 277371 63966 39863 18000 0 399200 298700
Pradip SHRESTHA 11600282 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 326200 75000 47000 20000 17000 485200 434200 51000 34000 24745 5689 3565 0 17000 50999 301455 69311 43435 20000 0 434201 325700
Chi Wai SIT 11600304 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 348200 80000 50000 22000 18000 518200 464200 54000 36000 26213 6023 3764 0 18000 54000 321987 73977 46236 22000 0 464200 347700
Nupur CHOUDHARY 11600317 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 361200 83000 52000 22000 18000 536200 482200 54000 36000 26206 6022 3773 0 18000 54001 334994 76978 48227 22000 0 482199 360700
Sonal -- 11600318 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 362200 83000 52000 22000 18000 537200 483200 54000 36000 26225 6010 3765 0 18000 54000 335975 76990 48235 22000 0 483200 361700
Anita PAIM DE GUARNIERI 11600383 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Franchise Furniture Inventory Goodwill 427200 98000 62000 27000 22000 636200 570200 66000 44000 32011 7343 4646 0 22000 66000 395189 90657 57354 27000 0 570200 426700
Myoungju KIM 11600399 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 443200 102000 64000 28000 23000 660200 591200 69000 46000 33466 7702 4833 0 23000 69001 409734 94298 59167 28000 0 591199 442700
Sandhya Singh KHATRI 11600434 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 478200 110000 69000 30000 25000 712200 637200 75000 50000 36382 8369 5250 0 25000 75001 441818 101631 63750 30000 0 637199 477700
Phimmathone SIRIMANOTHAM 11600510 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 554200 127000 80000 34000 28000 823200 739200 84000 56000 40771 9343 5885 0 28000 83999 513429 117657 74115 34000 0 739201 553700
Jahanzaib NOOR 11600532 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 576200 133000 84000 36000 30000 859200 769200 90000 60000 43585 10061 6354 0 30000 90000 532615 122939 77646 36000 0 769200 575700
Alberto DE SOUZA OLIVEIRA 11600541 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 585200 135000 85000 37000 31000 873200 780200 93000 62000 45060 10395 6545 0 31000 93000 540140 124605 78455 37000 0 780200 584700
Vivian -- 11600552 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 596200 137000 86000 37000 31000 887200 794200 93000 62000 45123 10369 6509 0 31000 93001 551077 126631 79491 37000 0 794199 595700
Muhammad Hamza JAVED 11600554 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 598200 138000 87000 37000 31000 891200 798200 93000 62000 45054 10394 6552 0 31000 93000 553146 127606 80448 37000 0 798200 597700
Matej RICHTER 11600560 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Brand Fittings Inventory Goodwill 604200 139000 88000 38000 32000 901200 805200 96000 64000 46522 10703 6776 0 32000 96001 557678 128297 81224 38000 0 805199 603700
Ivonne -- 11600576 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 620200 143000 90000 39000 32000 924200 828200 96000 64000 46522 10727 6751 0 32000 96000 573678 132273 83249 39000 0 828200 619700
Leony ANGELINA 11600577 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 621200 143000 90000 39000 32000 925200 829200 96000 64000 46543 10714 6743 0 32000 96000 574657 132286 83257 39000 0 829200 620700
Sandesh LIMBU 11600583 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 627200 144000 91000 39000 32000 933200 837200 96000 64000 46556 10689 6755 0 32000 96000 580644 133311 84245 39000 0 837200 626700
Rajiya MAHARJAN 11600597 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 641200 147000 93000 40000 33000 954200 855200 99000 66000 48025 11010 6966 0 33000 99001 593175 135990 86034 40000 0 855199 640700
Vina RATNASARI 11600604 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 648200 149000 94000 40000 33000 964200 865200 99000 66000 48004 11035 6961 0 33000 99000 600196 137965 87039 40000 0 865200 647700
Hari Bahadur BASNET 11600608 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 652200 150000 95000 41000 34000 972200 870200 102000 68000 49431 11369 7200 0 34000 102000 602769 138631 87800 41000 0 870200 651700
Manish SANJEL 11600631 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 675200 155000 98000 42000 35000 1005200 900200 105000 70000 50920 11689 7391 0 35000 105000 624280 143311 90609 42000 0 900200 674700
Michelle Donguines LACAMENTO 11600636 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Trademark Vehicle Inventory Goodwill 680200 156000 98000 42000 35000 1011200 906200 105000 70000 50968 11689 7343 0 35000 105000 629232 144311 90657 42000 0 906200 679700
Halyna PAVLICHKO 11600651 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 695200 160000 101000 43000 36000 1035200 927200 108000 72000 52347 12048 7605 0 36000 108000 642853 147952 93395 43000 0 927200 694700
Nischal Kiran SHRESTHA 11600657 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 701200 161000 101000 43000 36000 1042200 934200 108000 72000 52415 12035 7550 0 36000 108000 648785 148965 93450 43000 0 934200 700700
Rabin RIMAL 11600666 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 710200 163000 103000 44000 37000 1057200 946200 111000 74000 53836 12356 7808 0 37000 111000 656364 150644 95192 44000 0 946200 709700
Manish KAURA 11600673 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 717200 165000 104000 45000 37000 1068200 957200 111000 74000 53815 12381 7804 0 37000 111000 663385 152619 96196 45000 0 957200 716700
Arshdeep Singh VIRK 11600705 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 749200 172000 108000 46000 38000 1113200 999200 114000 76000 55324 12701 7975 0 38000 114000 693876 159299 100025 46000 0 999200 748700
Syed Ali RAZA 11600709 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 753200 173000 109000 47000 39000 1121200 1004200 117000 78000 56752 13035 8213 0 39000 117000 696448 159965 100787 47000 0 1004200 752700
Mubashar AHMED 11600710 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 754200 173000 109000 47000 39000 1122200 1005200 117000 78000 56772 13023 8205 0 39000 117000 697428 159977 100795 47000 0 1005200 753700
Kishan BHANDARI 11600711 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Copyright Machinery Inventory Goodwill 755200 174000 110000 47000 39000 1125200 1008200 117000 78000 56684 13060 8256 0 39000 117000 698516 160940 101744 47000 0 1008200 754700
Nabina BHANDARI 11600724 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 768200 177000 112000 48000 40000 1145200 1025200 120000 80000 58131 13394 8475 0 40000 120000 710069 163606 103525 48000 0 1025200 767700
Bibek KARMACHARYA 11600740 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 784200 180000 113000 49000 41000 1167200 1044200 123000 82000 59696 13702 8602 0 41000 123000 724504 166298 104398 49000 0 1044200 783700
Thi Them TRUONG 11600764 Disclosures for finance leases Land Patent Building Inventory Goodwill 808200 186000 117000 50000 42000 1203200 1077200 126000 84000 61095 14060 8844 0 42000 125999 747105 171940 108156 50000 0 1077201 807700
Vishal SHARMA 11600767 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 811200 187000 118000 51000 42000 1209200 1083200 126000 84000 61047 14073 8880 0 42000 126000 750153 172927 109120 51000 0 1083200 810700
Pijush SHRESTHA 11600771 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 815200 187000 118000 51000 42000 1213200 1087200 126000 84000 61129 14022 8848 0 42000 125999 754071 172978 109152 51000 0 1087201 814700
Raisha MAHARJAN 11600774 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 818200 188000 118000 51000 42000 1217200 1091200 126000 84000 61136 14047 8817 0 42000 126000 757064 173953 109183 51000 0 1091200 817700
Asmita SHRESTHA 11600791 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 835200 192000 121000 52000 43000 1243200 1114200 129000 86000 62556 14381 9063 0 43000 129000 772644 177619 111937 52000 0 1114200 834700
Sampurna TIMILSINA 11600796 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Patent Building Inventory Goodwill 840200 193000 122000 52000 43000 1250200 1121200 129000 86000 62550 14368 9082 0 43000 129000 777650 178632 112918 52000 0 1121200 839700
Vishal SHRESTHA 11600817 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 861200 198000 125000 54000 45000 1283200 1148200 135000 90000 65452 15048 9500 0 45000 135000 795748 182952 115500 54000 0 1148200 860700
Susi -- 11600823 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 867200 199000 125000 54000 45000 1290200 1155200 135000 90000 65520 15035 9444 0 45000 134999 801680 183965 115556 54000 0 1155201 866700
Gurpreet Singh 11600827 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 871200 200000 126000 54000 45000 1296200 1161200 135000 90000 65493 15035 9472 0 45000 135000 805707 184965 116528 54000 0 1161200 870700
Agustina LESTARI 11600861 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 905200 208000 131000 56000 46000 1346200 1208200 138000 92000 66933 15380 9687 0 46000 138000 838267 192620 121313 56000 0 1208200 904700
Yanxiang WANG 11600864 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 908200 209000 132000 57000 47000 1353200 1212200 141000 94000 68340 15727 9933 0 47000 141000 839860 193273 122067 57000 0 1212200 907700
Vaiva JANKAUSKAITE 11600872 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 916200 211000 133000 57000 47000 1364200 1223200 141000 94000 68341 15739 9921 0 47000 141001 847859 195261 123079 57000 0 1223199 915700
Nataliia DEMCHENKO 11600937 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 981200 226000 142000 61000 51000 1461200 1308200 153000 102000 74179 17086 10735 0 51000 153000 907021 208914 131265 61000 0 1308200 980700
Eun Jin LEE 11600964 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Franchise Furniture Inventory Goodwill 1008200 232000 146000 63000 52000 1501200 1345200 156000 104000 75640 17406 10954 0 52000 156000 932560 214594 135046 63000 0 1345200 1007700
Thi Huyen Trang TRAN 11600975 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 1019200 234000 147000 63000 52000 1515200 1359200 156000 104000 75701 17380 10918 0 52000 155999 943499 216620 136082 63000 0 1359201 1018700
Lu ZHANG 11600979 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 1023200 235000 148000 64000 53000 1523200 1364200 159000 106000 77129 17714 11156 0 53000 158999 946071 217286 136844 64000 0 1364201 1022700
Sushen SINGH 11600998 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 1042200 240000 151000 65000 54000 1552200 1390200 162000 108000 78536 18085 11379 0 54000 162000 963664 221915 139621 65000 0 1390200 1041700
Maninder Singh -- 11601014 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 58200 13000 8000 3000 2000 84200 78200 6000 4000 2939 657 404 0 2000 6000 55261 12343 7596 3000 0 78200 57700
Rajbir Singh SANGHA 11601017 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 61200 14000 9000 4000 3000 91200 82200 9000 6000 4361 998 641 0 3000 9000 56839 13002 8359 4000 0 82200 60700
Ngoc An Hoa TRAN 11601023 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 67200 15000 9000 4000 3000 98200 89200 9000 6000 4421 987 592 0 3000 9000 62779 14013 8408 4000 0 89200 66700
Ronalyn VELAYO 11601038 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 82200 19000 12000 5000 4000 122200 110200 12000 8000 5809 1343 848 0 4000 12000 76391 17657 11152 5000 0 110200 81700
Misbah Ul HAQUE 11601046 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Brand Fittings Inventory Goodwill 90200 21000 13000 6000 5000 135200 120200 15000 10000 7262 1691 1047 0 5000 15000 82938 19309 11953 6000 0 120200 89700
Laxman CHHETRI 11601051 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 95200 22000 14000 6000 5000 142200 127200 15000 10000 7256 1677 1067 0 5000 15000 87944 20323 12933 6000 0 127200 94700
Adnan MAZHAR 11601053 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 97200 22000 14000 6000 5000 144200 129200 15000 10000 7297 1652 1051 0 5000 15000 89903 20348 12949 6000 0 129200 96700
Durga Jayanth SEETHAMSETTY 11601098 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 142200 33000 21000 9000 7000 212200 191200 21000 14000 10147 2355 1498 0 7000 21000 132053 30645 19502 9000 0 191200 141700
Govinda TAMANG 11601110 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 154200 35000 22000 9000 7000 227200 206200 21000 14000 10222 2320 1458 0 7000 21000 143978 32680 20542 9000 0 206200 153700
Bishwas GHIMIRE 11601135 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 179200 41000 26000 11000 9000 266200 239200 27000 18000 13102 2998 1901 0 9000 27001 166098 38002 24099 11000 0 239199 178700
Manish LAMA TAMANG 11601187 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 231200 53000 33000 14000 12000 343200 307200 36000 24000 17493 4010 2497 0 12000 36000 213707 48990 30503 14000 0 307200 230700
Niraj TAMRAKAR 11601212 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 256200 59000 37000 16000 13000 381200 342200 39000 26000 18913 4355 2731 0 13000 38999 237287 54645 34269 16000 0 342201 255700
Bimesh SHRESTHA 11601232 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Trademark Vehicle Inventory Goodwill 276200 64000 40000 17000 14000 411200 369200 42000 28000 20341 4713 2946 0 14000 42000 255859 59287 37054 17000 0 369200 275700
Miri KANG 11601241 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 285200 66000 42000 18000 15000 426200 381200 45000 30000 21760 5036 3204 0 15000 45000 263440 60964 38796 18000 0 381200 284700
Zia Ur REHMAN 11700017 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 61200 14000 9000 4000 3000 91200 82200 9000 6000 4361 998 641 0 3000 9000 56839 13002 8359 4000 0 82200 60700
Amrita BASNET SUBEDI 11700045 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 89200 21000 13000 6000 5000 134200 119200 15000 10000 7240 1705 1055 0 5000 15000 81960 19295 11945 6000 0 119200 88700
Sital GAIRE 11700067 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 111200 26000 16000 7000 6000 166200 148200 18000 12000 8710 2037 1253 0 6000 18000 102490 23963 14747 7000 0 148200 110700
Manjil SHRESTHA 11700074 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 118200 27000 17000 7000 6000 175200 157200 18000 12000 8745 1998 1258 0 6000 18001 109455 25002 15742 7000 0 157199 117700
Varsha GHAYAL 11700075 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 119200 27000 17000 7000 6000 176200 158200 18000 12000 8765 1985 1250 0 6000 18000 110435 25015 15750 7000 0 158200 118700
Ronilo Feliciano REYES 11700082 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 126200 29000 18000 8000 7000 188200 167200 21000 14000 10201 2344 1455 0 7000 21000 115999 26656 16545 8000 0 167200 125700
Muhammad Hummayun MUGHAL 11700091 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Copyright Machinery Inventory Goodwill 135200 31000 20000 9000 7000 202200 181200 21000 14000 10165 2331 1504 0 7000 21000 125035 28669 18496 9000 0 181200 134700
Bui Xuan Mai TRUONG 11700095 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 139200 32000 20000 9000 7000 207200 186200 21000 14000 10192 2343 1464 0 7000 20999 129008 29657 18536 9000 0 186201 138700
Anju GURUNG 11700110 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 154200 35000 22000 9000 7000 227200 206200 21000 14000 10222 2320 1458 0 7000 21000 143978 32680 20542 9000 0 206200 153700
Ganesh PURJA 11700112 Disclosures for finance leases Land Patent Building Inventory Goodwill 156200 36000 23000 10000 8000 233200 209200 24000 16000 11613 2677 1710 0 8000 24000 144587 33323 21290 10000 0 209200 155700
Preety MAHARJAN 11700147 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 191200 44000 28000 12000 10000 285200 255200 30000 20000 14529 3343 2128 0 10000 30000 176671 40657 25872 12000 0 255200 190700
Pramod KC 11700160 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 204200 47000 30000 13000 11000 305200 272200 33000 22000 15976 3677 2347 0 11000 33000 188224 43323 27653 13000 0 272200 203700
Nimeshi Shashikala BABARAWANA HETTI GAMAGE 11700209 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 253200 58000 37000 16000 13000 377200 338200 39000 26000 18906 4331 2763 0 13000 39000 234294 53669 34237 16000 0 338200 252700
Priya THAPA 11700210 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 254200 58000 37000 16000 13000 378200 339200 39000 26000 18927 4318 2755 0 13000 39000 235273 53682 34245 16000 0 339200 253700
Prakash TAMANG 11700224 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Patent Building Inventory Goodwill 268200 62000 39000 17000 14000 400200 358200 42000 28000 20340 4702 2958 0 14000 42000 247860 57298 36042 17000 0 358200 267700
Sagar BHANDARI 11700239 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 283200 65000 41000 18000 15000 422200 377200 45000 30000 21829 5010 3160 0 15000 44999 261371 59990 37840 18000 0 377201 282700
Elin Johanna SKOGLUND JANSSON 11700261 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 305200 70000 44000 19000 16000 454200 406200 48000 32000 23298 5344 3359 0 16000 48001 281902 64656 40641 19000 0 406199 304700
Nawpreet Kaur -- 11700271 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 315200 72000 45000 19000 16000 467200 419200 48000 32000 23337 5331 3332 0 16000 48000 291863 66669 41668 19000 0 419200 314700
Maninder Singh -- 11700272 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 316200 73000 46000 20000 17000 472200 421200 51000 34000 24703 5703 3594 0 17000 51000 291497 67297 42406 20000 0 421200 315700
Sanjeev K C 11700292 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Patent Building Inventory Goodwill 336200 77000 49000 21000 17000 500200 449200 51000 34000 24731 5664 3605 0 17000 51000 311469 71336 45395 21000 0 449200 335700
Reaksmey THAI 11700302 Impairment loss for Cash generating units excluding Goodwill plant Brand Fittings Inventory Goodwill 346200 80000 50000 22000 18000 516200 462200 54000 36000 26172 6048 3780 0 18000 54000 320028 73952 46220 22000 0 462200 345700
Ha-Ra CHO 11700315 Reversal of an impairment loss for Goodwill Land Copyright Machinery Inventory Goodwill 359200 83000 52000 22000 18000 534200 480200 54000 36000 26166 6046 3788 0 18000 54000 333034 76954 48212 22000 0 480200 358700
Sushan Raj GIRI 11700373 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Franchise Furniture Inventory Goodwill 417200 96000 60000 26000 22000 621200 555200 66000 44000 32025 7369 4606 0 22000 66000 385175 88631 55394 26000 0 555200 416700
Jimmy YANTO 11700376 Impairment loss for Cash generating units including Goodwill Factory Trademark Vehicle Inventory Goodwill 420200 97000 61000 26000 22000 626200 560200 66000 44000 31976 7382 4642 0 22000 66000 388224 89618 56358 26000 0 560200 419700
Shubham MODGIL 11700386 Accounting for finance leases by lessees plant Patent Building Inventory Goodwill 430200 99000 62000 27000 22000 640200 574200 66000 44000 32018 7368 4614 0 22000 66000 398182 91632 57386 27000 0 574200 429700
Ijeoma Evelyn ABAZIE 11700390 Disclosures for finance leases Land Brand Fittings Inventory Goodwill 434200 100000 63000 27000 22000 646200 580200 66000 44000 31991 7368 4642 0 22000 66001 402209 92632 58358 27000 0 580199 433700
Sylvia SHRESTHA 11700428 Accounting for finance leases by manufacturer or dealer lessors Equipment Copyright Machinery Inventory Goodwill 472200 109000 69000 30000 25000 705200 630200 75000 50000 36312 8382 5306 0 25000 75000 435888 100618 63694 30000 0 630200 471700
Sapana SAPKOTA 11700437 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Franchise Furniture Inventory Goodwill 481200 111000 70000 30000 25000 717200 642200 75000 50000 36333 8381 5285 0 25000 74999 444867 102619 64715 30000 0 642201 480700
Ajaya THAPA 11700481 Impairment loss for Cash generating units excluding Goodwill plant Trademark Vehicle Inventory Goodwill 525200 121000 76000 33000 27000 782200 701200 81000 54000 39270 9047 5683 0 27000 81000 485930 111953 70317 33000 0 701200 524700
Rahul GURUNG 11700508 Reversal of an impairment loss for Goodwill Land Patent Building Inventory Goodwill 552200 127000 80000 34000 28000 821200 737200 84000 56000 40731 9368 5901 0 28000 84000 511469 117632 74099 34000 0 737200 551700
Qingke JIANG 11700541 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Brand Fittings Inventory Goodwill 585200 135000 85000 37000 31000 873200 780200 93000 62000 45060 10395 6545 0 31000 93000 540140 124605 78455 37000 0 780200 584700
Saloni LAMA TAMANG 11700843 Impairment loss for Cash generating units including Goodwill Factory Copyright Machinery Inventory Goodwill 887200 204000 129000 55000 46000 1321200 1183200 138000 92000 66893 15381 9726 0 46000 138000 820307 188619 119274 55000 0 1183200 886700
Sharda KHADKA 11701017 Accounting for finance leases by lessees plant Franchise Furniture Inventory Goodwill 61200 14000 9000 4000 3000 91200 82200 9000 6000 4361 998 641 0 3000 9000 56839 13002 8359 4000 0 82200 60700
Ketul Mukeshkumar PATEL 11701031 Disclosures for finance leases Land Trademark Vehicle Inventory Goodwill 75200 17000 11000 5000 4000 112200 100200 12000 8000 5829 1318 853 0 4000 12000 69371 15682 10147 5000 0 100200 74700
Anushka DAHAL 11701039 Accounting for finance leases by manufacturer or dealer lessors Equipment Patent Building Inventory Goodwill 83200 19000 12000 5000 4000 123200 111200 12000 8000 5828 1331 841 0 4000 12000 77372 17669 11159 5000 0 111200 82700
Bibi Anisha MOSAUFEE JANALLY 11701047 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Brand Fittings Inventory Goodwill 91200 21000 13000 6000 5000 136200 121200 15000 10000 7284 1677 1038 0 5000 14999 83916 19323 11962 6000 0 121201 90700
Manish PARAJULI 11701060 Impairment loss for Cash generating units excluding Goodwill plant Copyright Machinery Inventory Goodwill 104200 24000 15000 6000 5000 154200 139200 15000 10000 7277 1676 1047 0 5000 15000 96923 22324 13953 6000 0 139200 103700
Suraj BHANDARI 11701061 Reversal of an impairment loss for Goodwill Land Franchise Furniture Inventory Goodwill 105200 24000 15000 6000 5000 155200 140200 15000 10000 7295 1664 1040 0 5000 14999 97905 22336 13960 6000 0 140201 104700
Mohsin ALI 11701071 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Trademark Vehicle Inventory Goodwill 115200 26000 16000 7000 6000 170200 152200 18000 12000 8794 1985 1221 0 6000 18000 106406 24015 14779 7000 0 152200 114700
Chetan ADHIKARI 11701096 Impairment loss for Cash generating units including Goodwill Factory Patent Building Inventory Goodwill 140200 32000 20000 9000 7000 208200 187200 21000 14000 10212 2331 1457 0 7000 21000 129988 29669 18543 9000 0 187200 139700
Nischit BHANDARI 11701108 Accounting for finance leases by lessees plant Brand Fittings Inventory Goodwill 152200 35000 22000 9000 7000 225200 204200 21000 14000 10185 2342 1472 0 7000 20999 142015 32658 20528 9000 0 204201 151700
Summit Bahadur DEVKOTA 11701111 Disclosures for finance leases Land Copyright Machinery Inventory Goodwill 155200 36000 23000 10000 8000 232200 208200 24000 16000 11593 2689 1718 0 8000 24000 143607 33311 21282 10000 0 208200 154700
Priyanka PATHAK 11701115 Accounting for finance leases by manufacturer or dealer lessors Equipment Franchise Furniture Inventory Goodwill 159200 37000 23000 10000 8000 237200 213200 24000 16000 11620 2701 1679 0 8000 24000 147580 34299 21321 10000 0 213200 158700
Sushma GHISING TAMANG 11701123 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Trademark Vehicle Inventory Goodwill 167200 38000 24000 10000 8000 247200 223200 24000 16000 11672 2653 1675 0 8000 24000 155528 35347 22325 10000 0 223200 166700
Bikash KANDEL 11701127 Impairment loss for Cash generating units excluding Goodwill plant Patent Building Inventory Goodwill 171200 39000 25000 11000 9000 255200 228200 27000 18000 13102 2985 1913 0 9000 27000 158098 36015 23087 11000 0 228200 170700
Nischal NIRAULA 11701165 Reversal of an impairment loss for Goodwill Land Brand Fittings Inventory Goodwill 209200 48000 30000 13000 11000 311200 278200 33000 22000 16025 3677 2298 0 11000 33000 193175 44323 27702 13000 0 278200 208700
Md Nahian Islam ERAM 11701229 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Copyright Machinery Inventory Goodwill 273200 63000 40000 17000 14000 407200 365200 42000 28000 20334 4689 2977 0 14000 42000 252866 58311 37023 17000 0 365200 272700
Pravin BASNET 11701380 Impairment loss for Cash generating units including Goodwill Factory Franchise Furniture Inventory Goodwill 424200 98000 62000 27000 22000 633200 567200 66000 44000 31949 7381 4670 0 22000 66000 392251 90619 57330 27000 0 567200 423700
Gia Bao NGUYEN 11701392 Accounting for finance leases by lessees plant Trademark Vehicle Inventory Goodwill 436200 100000 63000 27000 22000 648200 582200 66000 44000 32031 7343 4626 0 22000 66000 404169 92657 58374 27000 0 582200 435700
Ngoc Kim Trang HUYNH 11701401 Disclosures for finance leases Land Patent Building Inventory Goodwill 445200 102000 64000 28000 23000 662200 593200 69000 46000 33507 7677 4817 0 23000 69001 411693 94323 59183 28000 0 593199 444700
Sudin PRADHAN 11701464 Accounting for finance leases by manufacturer or dealer lessors Equipment Brand Fittings Inventory Goodwill 508200 117000 74000 32000 27000 758200 677200 81000 54000 39249 9036 5715 0 27000 81000 468951 107964 68285 32000 0 677200 507700
Elzbieta Katarzyna KRASKA 11701493 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Factory Copyright Machinery Inventory Goodwill 537200 124000 78000 34000 28000 801200 717200 84000 56000 40697 9394 5909 0 28000 84000 496503 114606 72091 34000 0 717200 536700
Aleksandar VELJANOVSKI 11701540 Impairment loss for Cash generating units excluding Goodwill plant Franchise Furniture Inventory Goodwill 584200 134000 84000 36000 30000 868200 778200 90000 60000 43695 10022 6283 0 30000 90000 540505 123978 77717 36000 0 778200 583700
-- MARDIANTI 11701552 Reversal of an impairment loss for Goodwill Land Trademark Vehicle Inventory Goodwill 596200 137000 86000 37000 31000 887200 794200 93000 62000 45123 10369 6509 0 31000 93001 551077 126631 79491 37000 0 794199 595700
Anjali PANNU 11701753 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Equipment Patent Building Inventory Goodwill 797200 183000 115000 49000 41000 1185200 1062200 123000 82000 59688 13702 8610 0 41000 123000 737512 169298 106390 49000 0 1062200 796700
Claudia Jia Hui KOH 11701821 Impairment loss for Cash generating units including Goodwill Factory Brand Fittings Inventory Goodwill 865200 199000 125000 54000 45000 1288200 1153200 135000 90000 65479 15061 9460 0 45000 135000 799721 183939 115540 54000 0 1153200 864700
Aayasha PAUDEL 11800745 Accounting for finance leases by lessees plant Copyright Machinery Inventory Goodwill 789200 182000 115000 49000 41000 1176200 1053200 123000 82000 59579 13740 8682 0 41000 123001 729621 168260 106318 49000 0 1053199 788700
Ajay VERMA 11800777 Disclosures for finance leases Land Franchise Furniture Inventory Goodwill 821200 189000 119000 51000 42000 1222200 1096200 126000 84000 61088 14060 8852 0 42000 126000 760112 174940 110148 51000 0 1096200 820700
Pratikshya BANSTOLA 11800780 Accounting for finance leases by manufacturer or dealer lessors Equipment Trademark Vehicle Inventory Goodwill 824200 190000 120000 52000 43000 1229200 1100200 129000 86000 62494 14407 9099 0 43000 129000 761706 175593 110901 52000 0 1100200 823700

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 plant Step 1 Step 2
Account Carrying Amount Allocation of loss New Carrying Amount plant is: loss allocation of plant is:to be decreased by: allocation with maximum decrease of plant New Carrying Amount allocation of extra amount for plant: 32012.5 New Carrying Amount
plant 849200 64025 785175 817188 32013 32013 817188 0 817188
Trademark 195000 14702 180298 14702 180298 19630 160668
Vehicle 123000 9273 113727 9273 113727 12382 101345
Inventory 53000 0 53000 0 53000 0 53000
Goodwill 44000 44000 0 44000 0 0 0
Total CA 1264200 132000 1132200 32012 1132201 equal to RA
RA 1132200
Impairment: 132000
Dr. Impairment Loss 132000
10 marks for the calculation part
10 marks for Theory part that is also changing with student number. Cr. Accumulated Depreciation and imairment loss of plant 32013
Impairment loss for Cash generating units excluding Goodwill Cr. Accumulated Amortization and imairment loss of Trademark 34332
Cr. Accumulated Depreciation and imairment loss of Vehicle 21655
Cr. Goodwill 44000

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