Goldilocks Farm Company purchased dairy cattle at an auction for ₱300,000 on July 1, 2014. Cost of transporting the cattle to the company’s farm was ₱3,000 and the company would have to incur cost similar amount of transportation cost if it was to sell the cattle in the auction, in addition to the auctioneer’s fee of 2% of sales price. On December 31, 2014, after taking into account and location, the fair value of the biological assets had increased to ₱500,000 (that is, the market price including the cost of transporting the asset). What amount of gain or loss should the company include in the statement of comprehensive income due to the change in the fair value of the biological assets?   a.₱193,000 b.₱196,000 c.₱200,000 d.₱209,000

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Goldilocks Farm Company purchased dairy cattle at an auction for ₱300,000 on July 1, 2014. Cost of transporting the cattle to the company’s farm was ₱3,000 and the company would have to incur cost similar amount of transportation cost if it was to sell the cattle in the auction, in addition to the auctioneer’s fee of 2% of sales price.

On December 31, 2014, after taking into account and location, the fair value of the biological assets had increased to ₱500,000 (that is, the market price including the cost of transporting the asset).

What amount of gain or loss should the company include in the statement of comprehensive income due to the change in the fair value of the biological assets?

 

a.₱193,000
b.₱196,000
c.₱200,000
d.₱209,000
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