Bergs Company owns a building purchased on January 1, 2018, for 50 million.  The building was used as the company’s head office. The building has an estimated useful life of 25 years.  In 2022, the company transferred its head office and decided to lease out the old building.  Tenants began occupying the old building.  On December 31,2022, the company reclassified the building as an investment property to be carried at fair value.  The fair value on the date of reclassification was 42 million. How much should be recognized in the 2022 profit or

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Bergs Company owns a building purchased on January 1, 2018, for 50 million.  The building was used as the company’s head office. The building has an estimated useful life of 25 years.  In 2022, the company transferred its head office and decided to lease out the old building.  Tenants began occupying the old building.  On December 31,2022, the company reclassified the building as an investment property to be carried at fair value.  The fair value on the date of reclassification was 42 million. How much should be recognized in the 2022 profit or loss as a result of the transfer from owner -occupied to investment property?

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