NO.PZ2019120301000044
问题如下:
An Australian company that reports under International Financial Reporting Standards (IFRS) purchases a plane with an expected useful life of 20 years. All costs are reported in Australian dollars.
TOTAL cost is A$10 million.
A$1 million of the total cost is allocated to the plane’s interior (galleys and seating), which is completely refurbished every four years.
A$4 million of the total cost is allocated to the turbines, which are replaced every eight years.
No residual value is expected.
If the company uses straight-line depreciation, the depreciation expense for the first full year related to the plane would be closest to:
选项:
A.A$1,000 thousand.
B.A$500 thousand.
C.A$750 thousand.
解释:
Solution
A is correct. IFRS requires each component of an asset to be separately depreciated.
C is incorrect. It deals with the depreciation of the components but ignores the rest of the plane.
好像意思是飞机上的各种部分要分开折旧 但是具体算法答案没太看明白