Question Tag: IFRS 5

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  • 15 Marks

CR – Nov 2016 – L3 – SC – Q6 – Events After the Reporting Period (IAS 10)

Assess the treatment of transactions involving a property sale in accordance with IFRS 5 and evaluate the impact of events on reported gains under IAS 10.

straight-line basis at the rate of 7.5%. An impairment loss of N350,000 was recognized at the end of May 31, 2013, financial year when accumulated depreciation was N1 million. Consequently, the property was valued at its estimated value in use. The company planned to move to new premises before the property was classified as held for sale on October 1, 2013. By this time, the fair value less costs to sell was N2.4 million.

Maranathan Plc published interim financial statements on December 1, 2013, by which time the property market had improved, and the fair value less costs to sell was reassessed at N2.52 million. At the year-end, on May 31, 2014, it had improved further, so that the fair value less costs to sell was N2.95 million. The property was disposed of eventually on June 5, 2014, for N3 million.

Required:
a. Assess the above transactions based on the requirements of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations. (5 Marks)
b. Evaluate the impact of the events occurring on the property over time and on the reported gain in accordance with IAS 10, Events After the Reporting Period. (10 Marks)

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  • 10 Marks

CR – May 2023 – L3 – Q4b – Events After the Reporting Period (IAS 10)

Advise on the correct accounting treatment and disclosures for Resource LTD’s sale.

At August 31, 2016, Evolve LTD controlled a wholly owned subsidiary, Resource LTD, whose only assets were land and buildings, measured in accordance with International Financial Reporting Standards.

On August 1, 2016, Evolve LTD published a statement stating that a binding offer for the sale of Resource LTD had been made and accepted, and at that date, the sale was expected to be completed by August 31, 2016. The non-current assets of Resource LTD were measured at the lower of their carrying amount or fair value less costs to sell at August 31, 2016, based on the selling price in the binding offer. This measurement was in accordance with IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations.

However, Evolve LTD did not classify the non-current assets of Resource LTD as held for sale in the financial statements at August 31, 2016, because there were uncertainties regarding the negotiations with the buyer and a risk that the agreement would not be finalized. There was no disclosure of these uncertainties, and the original agreement was finalized on September 20, 2016.

Required:
Advise Evolve LTD on how the above transactions should be correctly dealt with in its financial statements with reference to relevant International Financial Reporting Standards. (10 Marks)

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  • 13 Marks

CR – May 2018 – L3 – SB – Q3b – Impairment of Assets (IAS 36)

valuate discontinuation conditions and prepare profit or loss statement for Bamgbose Plc with comparative figures.

Bamgbose Plc. is a long-established travel agent, operating through a network of retail outlets and online store. In recent years, the business has seen its revenue from the online store grow strongly, and that of retail outlets decline significantly. On July 1, 2017, the board decided to close the retail network at the financial year end of December 31, 2017, and put the buildings up for sale on that date. The directors are seeking advice regarding the treatment of the buildings in the statement of financial position as well as the treatment of the trading results of the retail division for the year. The following figures are available at December 31, 2017:

  • Carrying amount of buildings: ₦30.0 million
  • Fair value less costs to sell of buildings: ₦25.8 million
  • Other expected costs of closure: ₦5.85 million

Required:

(i) Outline the conditions which must be met in order to present the results of an operation as “discontinued” and the accounting treatment that applies when such a classification is deemed appropriate. (5 Marks)

(ii) Draft the statement of profit or loss for Bamgbose Plc. for year ended December 31, 2017, together with the comparative figures for 2016, taking the above information into account. (8 Marks)

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  • 7 Marks

CR – May 2018 – L3 – SB – Q3a – Impairment of Assets (IAS 36)

Outline conditions for classifying assets as held for sale and their accounting treatment under IFRS 5.

(a) “IFRS 5 Non-current Asset held for Sale and Discontinued Operations” sets out the principles governing the measurement and presentation of non-current assets that are expected to be realized through sale rather than through continuing use. The standard also deals with reporting the results of operations that qualify as discontinued.

Required:

Discuss the conditions which must be met for a non-current asset to be classified as being “held for sale” and explain the accounting treatment that applies when such a classification is deemed appropriate. (7 Marks)

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  • 15 Marks

CR – Nov 2022 – L3 – Q7 – Impairment of Assets (IAS 36)

: Evaluate the treatment of a property held for sale and assess impairment adjustments per IFRS 5.

Kukundawa Plc acquired a property for N8 million on which annual depreciation is charged on a straight-line basis at the rate of 7.5%. An impairment loss of N700,000 was recognized at the end of the May 31, 2018 financial year when accumulated depreciation was N2 million. Consequently, the property was valued at its estimated value in use. The company planned to move to new premises before the property was reclassified as held for sale on October 1, 2018. By this time, the fair value less costs to sell was N4.8 million. Kukundawa Plc published interim financial statements on December 1, 2018, by which time the property market value had improved, and the fair value less costs to sell was reassessed at N5.04 million. At the year end, on May 31, 2019, it had improved further, so that the fair value less costs to sell was N5.9 million. The property was disposed of eventually on June 5, 2019, for N6 million.

Required:
a. Assess the above transactions based on the requirements of IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations. (5 Marks)
b. Evaluate the impact of the events occurring on the property over time and on the financial statements up to the date of disposal. (10 Marks)
(Total 15 Marks)

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  • 13 Marks

FR – May 2021 – L2 – Q3b – Impairment of Assets (IAS 36)

Prepare a statement of profit or loss for Wizkid Bottling Company Plc showing continuing and discontinued operations.

Wizkid Bottling Company Plc specializes in the production of alcoholic wine known as Blue Bull and a soft drink called “Wiz-Cola,” operating two divisions: Blue Bull and Wiz-Cola. Due to high labor costs and raw material shortages for wine production, the Blue Bull division has incurred significant operating losses. Management decided to close down the Blue Bull division and drew up a plan to discontinue its operations.

On February 1, 2019, the Board of Directors of Wizkid Bottling Company Plc approved and immediately announced the formal plan.

The following figures are available for the current and prior year ending March 31:

2019 2018
Blue Bull Wiz-Cola Blue Bull Wiz-Cola
Revenue 235,000 1,570,000 250,000 1,250,000
Cost of sales 175,000 505,000 200,000 450,000
Admin. expenses 35,000 311,000 25,000 255,000
Distribution costs 20,000 186,500 10,000 157,500
Other operating 15,000 124,500 10,000 102,500
expenditure
Taxation expense (3,000) 130,500 1,500 85,000

Additional Information:

  • Severance pay of N42.5 million was incurred between February 1, 2019, and March 31, 2019.
  • An evaluation of the recoverability of assets in the Blue Bull Division in terms of IAS 36 led to recognizing an impairment loss of N9.5 million, which is included in other operating expenses above.

Required:

i. Draft the statement of profit or loss for Wizkid Bottling Company Plc for the years ended March 31, 2019, and 2018, in compliance with IFRS 5, showing continuing and discontinuing operations.
(10 Marks)

ii. List additional disclosures required by IFRS 5 for the discontinued operations in the financial statements for the year ended March 31, 2019.
(3 Marks)

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  • 7 Marks

FR – May 2021 – L2 – Q3a – Impairment of Assets (IAS 36)

Discuss conditions to classify non-current assets as held for sale under IFRS 5.

International Financial Reporting Standards (IFRS 5) on Non-Current Assets held for Sale and Discontinued Operations specifies the accounting treatment for assets held for sale and disclosure of discontinued operations.

Required:
Discuss the conditions which must exist in order to classify a Non-Current Asset as being held for sale and explain the accounting treatments that apply when such classification is deemed appropriate.

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  • 15 Marks

FR – May 2017 – L2 – SB – Q6 – Non-Current Assets Held for Sale

Explain conditions for assets held for sale, identify impairment, and allocate impairment loss for a disposal group.

a. IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations set out requirements that specify the accounting treatment for assets held for sale and the presentation and disclosure of discontinued operations.

Required:

  1. Explain the conditions that must apply at the reporting date for an asset (or disposal group) to be classified as held for sale and how the assets can be measured.
    (5 Marks)

b.

  1. Explain how impairment of asset should be identified and accounted for at the end of a reporting period.
    (4 Marks)
  2. A company has decided to dispose of a group of its assets. The carrying amounts of the assets immediately before the classification as held for sale were as follows:
    Asset Amount (₦)
    Goodwill 800,000
    Property, plant and equipment (revalued amounts) 3,050,000
    Property, plant and equipment (at cost) 3,200,000
    Inventory 840,000
    Other current assets 700,000
    Total 8,590,000

    The company estimates that the “fair value less cost to sell” of the disposal group is ₦6,400,000.

    Required:
    Calculate the impairment loss and its allocation to the non-current assets in the disposal group.
    (6 Marks)

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  • 10 Marks

FR – Nov 2020 – L2 – Q5c – Impairment of Assets (IAS 36)

Explain disposal group and rules of recognition under IFRS 5, determine impairment loss, and allocate impairment on the assets.

The Board of directors of Adamu Limited has decided to dispose of a group of held-for-sale assets. The extracts of carrying amounts of the assets immediately before classification as held-for-sale were stated as follows:

Assets N’000
Goodwill 80,000
PPE at revalued amounts 208,000
PPE at cost 320,000
Inventory 84,000
Financial asset 68,000

Total: 760,000

The Board estimated that the fair value of the disposal group is N650,000,000 gross, with selling costs amounting to N10,000,000.

Required:
i. Explain what is meant by disposal group and the rules of recognition under IFRS 5 – Non-current assets held for sale and discontinued operations. (2 Marks)

ii. Determine and allocate the impairments on the disposed-off asset under IFRS 5. (4 Marks)

iii. Prepare necessary journal entries to record the transactions. (1 Mark)

iv. Identify THREE applicable criteria under IFRS 5 for classifying an asset or disposal group as held for sale in the financial statements. (3 Marks)

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  • 9 Marks

CR – May 2021 – L3 – Q2b – Disposal Group

Discuss the accounting treatment for Berko Ltd.’s sale of shares in Jamila Ltd in the consolidated financial statements.

Berko Ltd acquired all the equity shares in Jamila Ltd on 1 January 2018 for a consideration of GH¢1,250 million. The carrying amount and fair value of the identifiable net assets at acquisition were GH¢1,230 million. On 31 December 2020, Berko Ltd was in the process of selling its entire shareholding in Jamila Ltd, and so it was decided that Jamila Ltd should be treated as a disposal group held for sale in accordance with IFRS 5: Non-current Assets Held for Sale and Discontinued Operations at that date. The carrying amounts of Jamila Ltd’s net assets before classification as held for sale at 31 December 2020 in the individual statement of financial position are as follows:

GH¢’million
Property, plant, and equipment 836
Intangibles (excluding goodwill) 428
Current assets (at recoverable amount) 584
Non-current liabilities (322)
Current liabilities (254)
Total net assets 1,272

The group has a policy of revaluing its property, plant, and equipment in accordance with IAS 16: Property, Plant, and Equipment. There have been no revaluations or any other gains or losses included within Jamila Ltd’s different components of equity since the date of acquisition as the carrying amount was deemed to be a close enough approximation to its fair value. However, on 31 December 2020, property with a carrying amount of GH¢330 million was considered to have a fair value of GH¢340 million. No adjustment has yet been made for this fair value. The total fair value less costs to sell the disposal group at 31 December was estimated to be GH¢1,220 million. There have been no previous impairments to the goodwill of Jamila Ltd.

Required:
Recommend to the directors of Berko Ltd how the above transaction should be accounted for in the consolidated financial statements as at 31 December 2020 including financial statement extracts in accordance with relevant International Financial Reporting Standards.

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  • 4 Marks

FR – May 2020 – L2 – Q2b – Classification of Discontinued Operations under IFRS 5

Assess the classification of certain operations as discontinued operations under IFRS 5 for two scenarios.

In accordance with IFRS 5: Non-Current Assets held for Sale and Discontinued Operations, explain with reasons whether each of the following could most likely be classified as a discontinued operation in this year’s financial statements:

i) A reportable operating segment that met the definition of held for sale after the year-end but before the financial statements were authorised for issue.
ii) A division of a business, classified as held for sale, that was correctly treated as a discontinued operation in last year’s financial statements but which has not been sold by this year-end due to the sale being referred to the Securities and Exchange Commission (SEC). SEC is not expected to report its findings until 6 months after this year-end.

 

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  • 2 Marks

FR – May 2021 – L2 – Q2a(i) – Disposal Group Concept under IFRS 5

Explain the disposal group concept under IFRS 5.

In accordance with IFRS 5: Non-current Assets Held for Sale and Discontinued Operations, an entity shall classify a non-current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use.

On 1 April 2016, Gologo Ltd purchased an equipment at a cost of GH¢450,000. It is being depreciated on a straight line basis over its useful economic life of 15 years. The reporting date of Gologo Ltd is 31 March. At 31 December 2020, the equipment was no longer needed by the entity. It was decided that the asset should be sold, and a buyer was being sought. The asset is advertised for sale at a price of GH¢275,000, which was a reasonable reflection of its fair value. It is anticipated that a transportation cost of GH¢30,000 will be incurred to deliver the item to the buyer. The sale is expected to occur within one year.

Required:
i) Explain the ‘disposal group concept’ under IFRS 5.
(2 marks)

 

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  • 4 Marks

FR – May 2021 – L2 – Q2a(ii) – Accounting for Non-current Assets Held for Sale under IFRS 5

Demonstrate how to account for a transaction under IFRS 5 involving non-current assets held for sale.

In accordance with IFRS 5: Non-current Assets Held for Sale and Discontinued Operations, demonstrate how to account for the following transaction.

On 1 April 2016, Gologo Ltd purchased an equipment at a cost of GH¢450,000. It is being depreciated on a straight line basis over its useful economic life of 15 years. The reporting date of Gologo Ltd is 31 March. At 31 December 2020, the equipment was no longer needed by the entity. It was decided that the asset should be sold, and a buyer was being sought. The asset is advertised for sale at a price of GH¢275,000, which was a reasonable reflection of its fair value. It is anticipated that a transportation cost of GH¢30,000 will be incurred to deliver the item to the buyer. The sale is expected to occur within one year.

Required:
ii) Demonstrate how to account for the above transaction on 31 March 2021 in accordance with IFRS 5.
(4 marks)

 

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  • 5 Marks

FR – Mar/Jul 2020 – L2 – Q2a – Non-current Assets Held for Sale under IFRS 5

Explanation of the criteria required for assets to be classified as held for sale under IFRS 5.

IFRS 5 sets out requirements that specify the accounting treatment for Non-current Assets Held for Sale and the presentation and Discontinued Operations.
Required:
Explain the criteria to be met before assets can be classified as held for sale in accordance with IFRS 5.
(5 Marks)

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  • 4 Marks

FR – Nov 2017 – L2 – Q2a – IFRS 5: Non-current assets held for sale and discontinued operation

Classify assets for sale under IFRS 5 and apply measurement rules.

Atta Kay Ltd has the following assets which it would like to classify under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations today:

Asset Carrying Amount (GH¢million) Open Market Value (GH¢million) Estimated Selling Costs (GH¢million)
Investment properties (at fair value through profit or loss) 62.3 30.9 0.5
Land used as company car park (held under the revaluation model) 49 50.5 1.0
Trade Receivables 28 24 1.0
Plant (held under the cost model) 14 10 0.5

Required:
Calculate the carrying amount of assets that can be classified as held for sale (assuming the relevant criteria are met where appropriate), after applying the measurement rules of IFRS 5.

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  • 7 Marks

FR – March 2023 – L2 – Q2b – Financial Reporting Standards and Their Applications

Nkonya’s treatment of unsold premises regarding impairment and revaluation in financial statements as per IFRSs.

Nkonya is a local fruit processing company whose accounting year is December 2021 and prepares its financial statements using IFRSs. On 1 April 2021, Nkonya moved to a new head office and decided to sell its old premises. Agents were appointed to assist with the sale. As at 1 January 2021, the old premises had a carrying amount of GH¢8.4 million. The old premises had cost GH¢10 million and were being depreciated over their expected useful life of 50 years. The agents advised the directors that the market value of the old premises at 1 April 2021 was GH¢7 million, and a commission of 1% was payable on sale. No entries have yet been made in respect of the old premises for the year ended 31 December 2021. The old premises remained unsold as at 31 December 2021, but the sale was finalised on 10 January 2022 for net proceeds of GH¢6.8 million.

Required:
Show how the property should be dealt with in the financial statements of Nkonya for the year ended 31 December 2021. (7 marks)

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  • 5 Marks

FR – Nov 2016 – L2 – Q2e – Preparation of Financial Statements

Discuss how a plant classified as held for sale should be accounted for under IFRS 5.

Sofoline Ltd has a plant which cost GH¢40,000 and was purchased on 1 January 2013 with a useful life of 10 years. The plant was being used as part of its business operating capacity. On 30 June 2015, Sofoline Ltd made a decision to classify the plant as held for sale and an agent was appointed for the sale of the plant, which started being advertised at a selling price of GH¢29,000, which was considered to be its fair value. The selling expenses are estimated to be GH¢1,500. The asset has not yet been sold by the year-end of 31 December 2015, and it has a fair value less cost to sell of GH¢24,000 on this date.

Required:
Discuss how this will be accounted for in the financial statements of Sofoline Ltd for the year ended 31 December 2015 in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

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  • 2 Marks

FR – May 2018 – L2 – Q2e – Financial Reporting Standards and Their Applications

Identify the criteria to be met for an asset to be classified as held for sale in accordance with IFRS 5.

In accordance with IFRS 5: Non-Current Assets Held for Sale and Discontinued Operations, a non-current asset (disposal group) is classified as “held for sale” if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. However, to qualify to be classified as held for sale, a detailed criteria must be met.

Required:
Identify any TWO criteria to be met before an asset can be classified as held for sale. (2 marks)

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  • 5 Marks

FR – Aug 2022 – L2 – Q5b – Financial Reporting Standards and Their Applications

Determine whether Rivoli Hotel Ltd’s disposal and refurbishment decisions meet the criteria for classification as discontinued operations under IFRS 5.

Rivoli Hotel Ltd’s sole activity is the operation of hotels in major cities across Ghana. After a period of declining profitability due to the COVID-19 pandemic, the company made the following decisions during the year ended 30 April 2022:

i) Rivoli Hotel Ltd disposed of all its hotels in City A.

ii) Rivoli Hotel Ltd refurbished all its hotels in City B to target the holiday and tourism market, shifting away from business clients.

Required:

Treating the two decisions separately, justify whether they meet the criteria for being classified as discontinued operations in the financial statements of Rivoli Hotel Ltd for the year ended 30 April 2022.

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  • 5 Marks

CR – May 2018 – L3 – Q2d – IFRS 5: Non-current Assets Held for Sale and Discontinued Operations

Explain whether certain scenarios meet the criteria for classification as discontinued operations under IFRS 5.

Explain with justification, whether each of the following could most likely be classified as a discontinued operation under IFRS 5: Non-current Assets Held for Sale and Discontinued Operations in this year’s financial statements:
i) A reportable operating segment that met the definition of held for sale after the year-end but before the financial statements were authorised for issue. (1 mark)
ii) A reportable operating segment that was closed down during the financial year. The assets of the segment were broken up and used in other divisions of the company. (2 marks)
iii) A division of a business, classified as held for sale, that was correctly treated as a discontinued operation in last year’s financial statements, but which has not been sold by this year-end due to the sale being referred to the National Insurance Commission, which regulates the insurance industry. The commission is not expected to report its findings until 6 months after this year-end. (2 marks)

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