On December 31, 2020, MECH COMPAY’S only building has a carrying amount of P1,350,000. The net recoverable amount of the building at that date was P950,000. The building still has a remaining life of 5 years.  The net recoverable amount of the building on December 31, 2021 and December 31, 2022 were P820,000 and P855,000 respectively Impairment loss included in the profit or loss section of the 2020 comprehensive income statement Gain on impairment reversals included in the profit or loss section of the 2021 comprehensive income statement Gain on impairment reversals included in the profit or loss section of the 2022 comprehensive income statement

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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  1. On December 31, 2020, MECH COMPAY’S only building has a carrying amount of P1,350,000. The net recoverable amount of the building at that date was P950,000. The building still has a remaining life of 5 years. 

The net recoverable amount of the building on December 31, 2021 and December 31, 2022 were P820,000 and P855,000 respectively

  1. Impairment loss included in the profit or loss section of the 2020 comprehensive income statement
  2. Gain on impairment reversals included in the profit or loss section of the 2021 comprehensive income statement
  3. Gain on impairment reversals included in the profit or loss section of the 2022 comprehensive income statement

 

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