|
|
|
$000
|
$000
|
|
A
|
Land
|
|
|
|
|
Carrying amount 01/09/2011
|
XXX
|
|
|
|
Revaluation reserve
|
XXX
|
|
|
|
Revalued amount 31/08/2012
|
|
XXX
|
|
|
|
|
|
|
B
|
Leased
Property
|
|
|
|
|
Carrying amount 01/09/2011
|
XXX
|
|
|
|
Revaluation reserve
|
XXX
|
|
|
|
Revalued amount 31/08/2012
|
XXX
|
|
|
|
Amortization
|
(XXX)
|
|
|
|
Carrying amount 31/08/2012
|
|
XXX
|
|
|
|
|
|
|
C
|
Plant
and Equipment
|
|
|
|
|
Carrying amount 01/09/2011
|
XXX
|
|
|
|
Depreciation for the year
|
(XXX)
|
|
|
|
Carrying amount 31/08/2012
|
|
XXX
|
|
|
|
|
|
|
D
|
Leased
Plant (under Finance Lease)
|
|
|
|
|
Fair value
|
XXX
|
|
|
|
Depreciation for the year
|
(XXX)
|
|
|
|
Carrying amount 31/08/2012
|
|
XXX
|
|
|
|
Total
|
XXX
|
Application of International Financial Reporting Standards (IFRS) in presentation of Financial Statements.
Sunday, September 23, 2012
Working for Property, Plant and Equipment [IAS 16] RELEVANT TO ACCA QUALIFICATION PAPER F7
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