lerina is a restaurant owner in Burwood, VIC. The business prepaid the insurance premium a year in advance. At the time of payment, she thought of recording the prepayment of $14,000 as an asset on the business’ balance sheet.   Required: (i) Using the definition of the term “asset” as stated in the Conceptual Framework, explain whether the advance payment of $14,000 can be considered an asset to Valerina.  (ii) Explain if the advance payment of $14,000 meets the recognition criteria of an asset. (iii) Given your answers in part (i) and part (ii), state whether or not the prepayment can appear on the the business’ balance sheet.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Valerina is a restaurant owner in Burwood, VIC. The business prepaid the insurance premium a year in advance. At the time of payment, she thought of recording the prepayment of $14,000 as an asset on the business’ balance sheet.  

Required:

(i)

Using the definition of the term “asset” as stated in the Conceptual Framework, explain whether the advance payment of $14,000 can be considered an asset to Valerina. 

(ii)

Explain if the advance payment of $14,000 meets the recognition criteria of an asset.

(iii)

Given your answers in part (i) and part (ii), state whether or not the prepayment can appear on the the business’ balance sheet. 

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