PROBLEM: Fluffy Company's division one is a cash generating unit. The company has determined the recoverable value of division one to be P440,000. Moreover, the company has also determined the following for its building: Value in use                                 P240,000 Fair value less cost of disposal 260,000 The carrying amounts of division one's assets are as follows: Inventory P160,000 Building 320,000 Equipment 160,000 Goodwill 10,000   How much impairment loss was allocated to the inventory?* 1 punto       70,000       50,000       52,500       75,000   How much impairment loss was allocated to the building?  * 1 punto       100,000       105,000       80,000       60,000   How much is the impairment loss of division one?* 1 punto       200,000       210,000       150,000       130,000   Assume the same information except that the value in use and the fair value less cost of disposal of the building are P180,000 and P200,000, respectively, how much impairment loss will be allocated to the building?* 1 punto       100,000       120,000       105,000       140,00   How much impairment loss was allocated to the equipment?* 1 punto       50,000       70,000       75,000       52,500

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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PROBLEM:
Fluffy Company's division one is a cash generating unit. The company has determined the recoverable value of division one to be P440,000. Moreover, the company has also determined the following for its building:
Value in use                                 P240,000
Fair value less cost of disposal 260,000

The carrying amounts of division one's assets are as follows:
Inventory P160,000
Building 320,000
Equipment 160,000
Goodwill 10,000

 

How much impairment loss was allocated to the inventory?*
1 punto
 
 
 
70,000
 
 
 
50,000
 
 
 
52,500
 
 
 
75,000
 
How much impairment loss was allocated to the building?  *
1 punto
 
 
 
100,000
 
 
 
105,000
 
 
 
80,000
 
 
 
60,000
 
How much is the impairment loss of division one?*
1 punto
 
 
 
200,000
 
 
 
210,000
 
 
 
150,000
 
 
 
130,000
 
Assume the same information except that the value in use and the fair value less cost of disposal of the building are P180,000 and P200,000, respectively, how much impairment loss will be allocated to the building?*
1 punto
 
 
 
100,000
 
 
 
120,000
 
 
 
105,000
 
 
 
140,00
 
How much impairment loss was allocated to the equipment?*
1 punto
 
 
 
50,000
 
 
 
70,000
 
 
 
75,000
 
 
 
52,500
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