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AASB 116 Property, Plant and Equipment requires revaluations to be applied to:

Use the following information to answer this question.
The draft statement of financial position for Banjo Ltd as at 30 June 2021 discloses the following:

（含图）
On the same date, Banjo Ltd assessed the fair value of the machinery to be $400 000.
The tax rate is 30%. Depreciation rates are 10% p.a. (accounting) and 12.5% p.a. (tax) using the straight-line method.
In accordance with IAS 16 Property, Plant and Equipment, the journal entries necessary to record the revaluation of machinery (ignoring any tax effect) at 30 June 2021 is:

Use the following information to answer this question.（不用看） The draft statement of financial position for Banjo Ltd as at 30 June 2021 discloses the following: Machinery (at cost)

750000 L e s s A c c u m u l a t e d d e p r e c i a t i o n 400000

750 000 Less Accumulated depreciation 400 000 350 000 On the same date, Banjo Ltd assessed the fair value of the machinery to be $400 000. The tax rate is 30%. Depreciation rates are 10% p.a. (accounting) and 12.5% p.a. (tax) using the straight-line method. The journal entries to adjust for the tax effect of the revaluation at 30 June 2021 is:

Tully Limited had an existing revaluation surplus in respect to an item of plant that has now been derecognised. The appropriate journal entry to transfer the surplus to retained earnings would include:

The resulting gain or loss from the sale of a non-current asset is:

Footloose Limited acquired furniture and fittings on 1 July 2019 for

42 000. T h e e s t i m a t e d u s e f u l l i f e o f t h e f u r n i t u r e a n d f i t t i n g s a t a c q u i s i t i o n d a t e w a s 8 y e a r s a n d t h e r e s i d u a l v a l u e w a s

42 000. The estimated useful life of the furniture and fittings at acquisition date was 8 years and the residual value was 2000. The company sold all the furniture and fittings on 1 January 2025 for $18 000. The journal entry to reflect the sale is:（不用看）

Which of the following statements is incorrect in relation to disclosure of balances for property, plant and equipment?

AASB 116 requires which of the following disclosures for each class of property, plant and equipment?

Which of the following assets meets the identifiability criteria for recognition as an identifiable intangible asset that can be recorded as acquired in a business combination?

AASB 138 Intangibles requires that an asset meet which of the following criteria to be classified as an identifiable intangible?
I. It arises from a contractual or legal right.
II. It is separable from the entity.
III. Its cost must be reliably measurable.
IV. Its fair value must be able to be reliably measured.

Items such as market knowledge, effective advertising programs, fundraising capabilities and trained staff are NOT regarded as assets because they:

A key characteristic that separates intangible assets from assets such as property, plant and equipment is:

Which of the following assets is regarded as meeting the identifiability criteria for recognition as an identifiable intangible asset that may be acquired in a business combination?

The three key characteristics of intangible assets are:
I Expected future economic benefit
II Lack of physical substance
III Identifiable
IV Physical substance
V Non-monetary in nature

Goodwill is distinguished from other intangible assets due to which of the following characteristic?

AASB 138 Intangibles, requires goodwill to only be recognised as an asset if it:

The recognition criteria that an asset must meet before it may be recognised and presented in the financial statements includes:

AASB 138 Intangibles, defines the ‘research’ phase of the generation of an asset as:

The original and planned investigation undertaken with the prospect of gaining new knowledge is described as:

Jameson Limited was involved in a mining exploration business. It commenced a project to design more efficient opal detecting equipment. The following expenditures occurred during the financial year ended 30 June 2022: researcher’s salary 50 000; research consumables 30 000; re-development of the detecting equipment 40 000; final adjustments to the detecting equipment 12 500. The amount to be capitalised by this company as an intangible asset, for the 2022 financial year, is: