An entity owns a tract of land purchased for 2,000,000 and with fair value of 2,800,000 on the date of exchange. Another entity also owns a tract of land acquired for 3,600,000 and with the fair value of 3,800,000 on the date of exchange.On the date of exchange, the entity exchanged its land and paid 1,000,000 for the land owned by the other entity. The configuration of cash flows from the land acquired is expected to be significantly different from the configuration of the land exchanged. At what amount should the entity record the land acquired in exchanged? What amount of gain on exchange should be recognized by the entity?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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An entity owns a tract of land purchased for 2,000,000 and with fair value of 2,800,000 on the date of exchange. Another entity also owns a tract of land acquired for 3,600,000 and with the fair value of 3,800,000 on the date of exchange.On the date of exchange, the entity exchanged its land and paid 1,000,000 for the land owned by the other entity. The configuration of cash flows from the land acquired is expected to be significantly different from the configuration of the land exchanged.

At what amount should the entity record the land acquired in exchanged?

What amount of gain on exchange should be recognized by the entity?

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