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Core Investment Thesis :
The company is in construction space and is a preferred by the government for PMC contracts. The company has a proven and consistent track record in executing projects and is well positioned to use its government patronage to its advantage there by enhancing shareholder value.
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Materi ini dipresentasikan dalam kegiatan pembelajaran jaringan Kelompok Studi Linux UNG, yang membahas tentang tips dan langkah-langkah membangun sebuah layanan WiFi hotspot dengan sistem autentifikasi login (AAA)
WealthZap Research Services-NBCC Ltd MultiBagger Recommendation for March-2017Saurabh
NBCC is our typical Multibagger stock, but a Stock which is a Good Investment under current Market conditions. It has a stable business model trading at reasonable valuations which will deliver superior returns in the long run.
Core Investment Thesis :
The company is in construction space and is a preferred by the government for PMC contracts. The company has a proven and consistent track record in executing projects and is well positioned to use its government patronage to its advantage there by enhancing shareholder value.
Strayer university acc 304 week 4 chapter 10 quiz (all possible questions) newshyaminfotech
ACC 304 Week 4 Quiz – Strayer NEW
Week 4 Quiz 3: Chapter 10
ACQUISITION AND DISPOSITION OF PROPERTY, PLANT, AND EQUIPMENT
IFRS questions are available at the end of this chapter.
TRUE-FALSE—Conceptual
1. Assets classified as Property, Plant, and Equipment can be either acquired for use in operations, or acquired for resale.
UC Real Estate Professional Development: Financing ToolsThe Port
Financing tools workshop: an overview of new and bedrock tools of development finance, presented March 24, 2015 at University of Cincinnati Real Estate Center
by Susan E. Thomas, Port of Greater Cincinnati Development Authority and Matt Staarmann of Ross, Sinclaire and Associates
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Capital City Noida is strategically connected to the Central Business District and South Delhi which further leads to the international airport. With NOIDA in the forefront of development with its planned and integrated infrastructure, the site is uniquely positioned to serve as a nodal destination for all future and upcoming developments in the Delhi NCR.
BPTP Launch Commercial Office (Capital City Noida94) Now:-
BPTP capital City Commercial Office Space, 21.17 acres in Noida, the integrated business district is the first project of its kind in India. It offers state of the art corporate suites which would provide services such as high speed elevators, double glazed windows, central air conditioning, video conferencing, Wifi internet, concierge desk, fitness centers.
Contact: P. Mukherjee
Mobile No.: 91-9560196013, 91-9560196015
E-mail: info@bptpcapitalcity.co.in
Website URL: http://www.bptpcapitalcity.co.in
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http://sandymillin.wordpress.com/iateflwebinar2024
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Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
2. Kristie’s Real Estate KRE
• Real estate management and development
service
• Also owns hotels and department stores
• Domiciled in Germany
• Has 3 subsidiaries:
– A, supplier of industrial products
– B, financial services entity that is involved in real
estate development
– C, manages a chain of hotels and receives
management fees for operating its chains
4. Question 1
• Entity A, a subsidiary of KRE, is a supplier of industrial
products. In 20X2, the entity purchased a plot of land
on the outskirts of a major city. The area has mainly
low cost public housing and very limited public
transport facilities. The government has plans to
develop the are as an industrial park in five years time
and the land is expected to greatly appreciate in value
if the government proceeds with the plan. How should
management classify such a property that is held for
undetermined future use?
a) Property, plant and equipment
b) Investment property
c) Inventory
5. Question 2
• Entity B, a subsidiary of KRE, is a financial service entity
that is involved in real estate development. Entity A has
purchased land through the exercise of a purchase
option that had been acquired some years a go. The
purchase price was €10m and the land’s fair value as
determined by an independent valuer is €23,7m. The
entity is undecided about whether to develop the land
and for sale, but will determine a use within the next
accounting period. How should management recognize
land held for a currently undetermined future use?
a) Property, plant and equipment
b) Investment property
c) Inventory
6. Key Learning Points
• Land whose future use has not yet been
determined, treatment as investment
property is the effective default category
under PSAK 13
• However, where the final use has not been
decided and each potential use does not meet
the IP definition, the property should be
classified according to its potential use
7. Question 3
• KRE owns an office building in Frankfurt. Nine
of the ten floors are used as KRE’s head office,
while the 10th floor is rented out to a third
party. How do you think that KRE should
account for its office building?
a) As owner-occupied under PSAK 16
b) As investment property under PSAK 13
c) Nine floors of the building as owner occupied
under PSAK 16 and the remaining floor as
investment property under PSAK 13
8. Question 4
• Let’s now assume that a restriction in the title
deeds of the office building in Frankfurt prevents
KRE from selling (or leasing out under a finance
lease) the individual floors separately
• How do you think that KRE should now account
for this building?
a) As owner occupied under PSAK 16
b) As investment property under PSAK 13
c) Nine floors of the building as owner occupied under
PSAK 16 and the remaining floor as investment
property under PSAK 13
9. Key Learning Points: Multi purpose
property
• Separate accounting can only be applied if it is
possible for the portions to be sold (or leased)
separately
Owner
Occupied
PSAK 13Rental Income
PSAK 16
10. Question 5
• Which two of the following should KRE classify
as investment property
a) KRE’s owned office building where KRE provides
security and maintenance services to the lessees
b) A hotel owned and managed by KRE
c) A hotel owned by KRE but leased to and
managed by a third party
11. Key Learning Point: Service provided to
occupants of property
Rental
PSAK 13Rental
PSAK 16Service
Ser
vic
e
12. Question 6
• Entity C, a subsidiary of KRE, manages a chain of
hotels and receives management fees for
operating its chain, except of the hotel owned by
KRE. KRE’s hotel owned is leased to A for
2,000,000 a month for a period of 5 years. Any
profit or losses from operating KRE’s hotel rest
with A. The hotel that KRE owns has an estimated
remaining useful life of 40 years.
• Should a hotel owned by KRE that was leased to
its subsidiary be classified as investment property
in the consolidated financial statements?
13. Key Learning Points: property occupied
by affiliates
Occupied by Group’s FS Entity’s own FS
Parent or Subsidiary Owner-occupied Investment property
Associate/JV Investment property Investment property
15. Question 7
• KRE acquires a department store which meets the
criteria for an investment property. Which one of
the expenditure below do you think that KRE
should NOT include in the cost of this investment
property?
a) Monthly duty costs (taxes on purchase of the
property)
b) Monthly payroll of KRE’s entire property department
c) Fees for external legal advice on the preparation of
the purchase contract
16. Question 8
• Which two of the following subsequent
expenditures on a KRE office block with eight
floors do you think that KRE should capitalize
as part of investment property?
a) Constructing two additional floors
b) Replacing damaged door handles
c) Installing a new, more efficient water system
17. Key Learning Points
• IP is initially measured at cost, which includes
transaction costs for purchased properties
• Subsequent expenditure should be expense as
incurred, unless it is probable that the
expenditure will generate future economic
benefits and its cost can be measured reliably
• The costs of the day to day servicing of the
investment property are expensed
18. Question 9
• If it becomes apparent that an entity can no longer
obtain reliable fair value information for an investment
property carried at fair value, the entity should
subsequently account for the property under the cost
model of PSAK 16
• In which of the following two circumstances would this
occur?
a) When comparable market transactions are infrequent
and no alternative estimates of fair value are available
b) When the variability in the range of reasonable estimates
is so great and the probability of the various outcomes is
so difficult to assess that no single fair value estimate can
be determined reliably
c) When there is no active market for IP
19. Question 10
• KRE measures all its hotels, which are
accounted for as investment property, at fair
value. Because of an economic downturn
currently affecting the region where one of its
hotels is located, comparable market
transactions have become less frequent
• How do you think KRE should measure this
hotels?
a) It should continue to measure at fair value
b) It should measure it under PSAK 16
20. Question 11
• KRE owns an investment property that consists of
land a building (a department store) in the center
of a major city. The carrying value of the property
is 80 (land=60 and building=20)
• Management commission a firm of property
valuers to value the property. The valuation
report provides the following results:
• Existing use basis – 85 (land 65, building 20)
• Highest and best use basis – 100 (land 100,
building 0)
21. Question 11 - continued
• The highest and best use valuation assumes
redevelopment of the site. This will involve
demolishing the current building and constructing an
office tower, which would be leased to tenants
• Management does not intend to redevelop the
property, but would like to recognize the higher value
(100). However management proposes that the value
be allocated as land 80 and building 20, because the
existing building will still be used for the foreseeable
future
• Should management attribute any value to a building if
the fair value of the property is determined on the
basis of redevelopment of the site?
22. Key Learning Points
• In the absence of current prices on an active
market for similar property, fair value should
be determined from a variety of sources
– Active market for different investment property
– Future cash flows
– Recent prices on less active markets
• Market value assumes the highest and best
uses basis, this may not always be its existing
use
24. PSAK 13 Disclosure Requirement
• Extent of involvement of independent
professional valuers with recent experience in
the location and category of investment
property, or
• If there has no independent valuation,
disclosure of that fact