nt to France for $146,000. The plant had cost Belgium $104,000 on 1 January 2018 and had been depreciated straight line over ten years with no scrap value. France used the same depreciation estimates but based their depreciation amounts on the transfer sale price. Both companies use the cost model. Requirements:

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Belgium Ltd is the parent of France Ltd. On 1 January 2020 Belgium sold a plant to France for $146,000. The plant had cost Belgium $104,000 on 1 January 2018 and had been depreciated straight line over ten years with no scrap value. France used the same depreciation estimates but based their depreciation amounts on the transfer sale price. Both companies use the cost model.

Requirements:

  1. Provide all the consolidation elimination entries for 31 December 2021 in respect of the plant in next part of this question.  
  2. Compute the 'unrealised' profit for the plant transaction at 31 December 2021 and enter the amount in the answer space below.  
  3. Provide all your workings or journals in the answer space below.
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