Working for Property, Plant and Equipment [IAS 16] RELEVANT TO ACCA QUALIFICATION PAPER F7
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$000
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$000
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A
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Land
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Carrying amount 01/09/2011
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XXX
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Revaluation reserve
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XXX
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Revalued amount 31/08/2012
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XXX
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B
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Leased
Property
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Carrying amount 01/09/2011
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XXX
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Revaluation reserve
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XXX
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Revalued amount 31/08/2012
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XXX
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Amortization
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(XXX)
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Carrying amount 31/08/2012
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XXX
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C
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Plant
and Equipment
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Carrying amount 01/09/2011
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XXX
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Depreciation for the year
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(XXX)
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Carrying amount 31/08/2012
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XXX
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D
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Leased
Plant (under Finance Lease)
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Fair value
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XXX
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Depreciation for the year
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(XXX)
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Carrying amount 31/08/2012
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XXX
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Total
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XXX
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