Gợi ý cách làm 2 bài Kế toán Quốc tế
Bai 1:
An entity has spent $600,000 in developing a new product. These costs meet the definition of an intangi- ble asset under VAS 04 and have been recognized in the statement of financial position. Local tax leg- islation allows these costs to be deducted for tax purposes when they are incurred. Therefore, they have been recognized as an expense for tax purposes. At the year-end the intangible asset is deemed to be im- paired by $50,000.
Required: Calculate the tax base of the intangible asset at the accounting year-end.
Bai 2:
A subsidiary has sold goods costing $1.2 mil-lion to its parent for $1.4 million. All of the inventory is held by the parent at year-end. The subsidiary is 80% owned. The parent pays taxation at 30%, and the subsidiary pays taxation at 30%. Calculate any deferred tax asset that arises on the sale of the inventory from the subsidiary entity to the parent.
(a) $ 60,000
(b) $200,000
(c) $ 48,000
(d) $ 80,000
Cảm ơn các bạn nhiều
Bai 1:
An entity has spent $600,000 in developing a new product. These costs meet the definition of an intangi- ble asset under VAS 04 and have been recognized in the statement of financial position. Local tax leg- islation allows these costs to be deducted for tax purposes when they are incurred. Therefore, they have been recognized as an expense for tax purposes. At the year-end the intangible asset is deemed to be im- paired by $50,000.
Required: Calculate the tax base of the intangible asset at the accounting year-end.
Bai 2:
A subsidiary has sold goods costing $1.2 mil-lion to its parent for $1.4 million. All of the inventory is held by the parent at year-end. The subsidiary is 80% owned. The parent pays taxation at 30%, and the subsidiary pays taxation at 30%. Calculate any deferred tax asset that arises on the sale of the inventory from the subsidiary entity to the parent.
(a) $ 60,000
(b) $200,000
(c) $ 48,000
(d) $ 80,000
Cảm ơn các bạn nhiều
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