Question Tag: Non-current Assets

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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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  • 1 Marks

AAA – Nov 2012 – L3 – AII – Q15 – Regulatory Framework and Professional Standards

Identifies a major deficiency of local standards compared to IFRS in the presentation of non-current assets.

One of the major deficiencies of our Local Standards over IFRS’s presentation of Non-current Assets is that our Local Standards do not recognise ……………. process.

 

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  • 15 Marks

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

Discuss IFRS 5 requirements for non-current assets held for sale and evaluate event impacts per IAS 10.

Maranathan Plc acquired a property for N4 million with annual depreciation on a straight-line basis at 7.5%. An impairment loss of N350,000 was recognized as of May 31, 2013, with accumulated depreciation at N1 million. The property was classified as held for sale on October 1, 2013, with fair value less costs to sell of N2.4 million. In December 2013, interim financials reported an improved fair value less costs to sell of N2.52 million. By May 31, 2014, fair value increased to N2.95 million, and the property was eventually sold on June 5, 2014, for N3 million.

Required:

a. Assess these transactions per IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. (5 Marks)
b. Evaluate the impact of events on the property over time and on reported gain per IAS 10 Events After the Reporting Period. (10 Marks)

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  • 20 Marks

FM – Nov 2020 – L3 – Q5 – Financial Strategy Formulation

Examines financial proposals affecting Yinko plc's capital structure, including debt-financed share buyback, asset expansion, and asset sale with debt reduction.

  • Yinko plc operates in the hospitality and leisure industry. The board of directors met recently to discuss several financial proposals:
    • Proposal 1: Increase the company’s debt by borrowing an additional N100 million and use the funds raised to buy back its shares.
    • Proposal 2: Increase the company’s debt by borrowing an additional N100 million to invest in expanding available rooms in one of its hotels.
    • Proposal 3: Sell excess non-current assets in another hotel with a net book value of ₦100 million for N135 million. The funds from the sale will be used to reduce the company’s debt.

    Yinko plc Financial Information:

    Amount (N Million)
    Non-current assets 1,410
    Current assets 330
    Total assets 1,740
    Equity and liabilities
    Share capital (40 kobo per share par value) 240
    Retained earnings 615
    Total equity 855
    Non-current liabilities 700
    Current liabilities 185
    Total liabilities 885
    Total liabilities and capital 1,740

    Additional Information:

    • Yinko’s forecasted after-tax profit for the coming year, without implementing the proposals, is N130 million.
    • Current share price: N3.20 per share.
    • Non-current liabilities include a 6% medium-term loan redeemable in seven years. Any increase in borrowing raises the coupon rate by 25 basis points on the total amount borrowed, while a reduction lowers it by 15 basis points.
    • Effective tax rate: 20%
    • Expected after-tax return on investment: 15% for new or reduced investments.

    Required:

    a. Estimate the impact of each proposal on the forecast statement of financial position, earnings per share, and financial gearing (Total Debt/Total Assets) of Yinko Plc. Show all calculations. (16 Marks)

    b. Discuss your results. (4 Marks)

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  • 30 Marks

AAA – May 2018 – L3 – SA – Q1 – Audit of Complex Entities

Evaluate materiality reassessment, audit findings, and joint audit implications for Honey Group’s financial statements.

You are a manager in Puposola & Company (Chartered Accountants) responsible for the audit of the Honey Group (the Group), a quoted company. The Group’s main activity is steel manufacturing and it comprises of a parent company and three subsidiaries. Your firm currently audits all components of the Group. You are working on the audit of the Group’s financial statements for the year ended June 30, 2017. This morning, the audit engagement partner left a note for you.

“Hello

I have gone through the draft consolidated financial statements and accompanying notes which summarise the key audit findings and some background information.

Although, at the planning stage, materiality was initially determined to be N900,000, and was calculated based on the assumption that Honey Group is a high-risk client due to its listing status. However, due to a number of issues that arose during the audit, there is a need to revise the materiality level for the financial statements as a whole. The revised level of materiality should now be N700,000.

Thank you.”

The Group’s draft consolidated financial statements, with notes referenced to key audit findings, are shown below:

Draft Consolidated Statement of Comprehensive Income

Note June 30, 2017 Draft (N’000) June 30, 2016 Actual (N’000)
Revenue 98,795 103,100
Cost of sales (75,250) (74,560)
Gross profit 23,545 28,540
Operating expenses (14,900) (17,500)
Operating profit 8,645 11,040
Share of profit of associate 1,010 900
Finance costs (380) (340)
Profit before tax 9,275 11,600
Taxation (3,200) (3,500)
Profit for the year 6,075 8,100
Other comprehensive income for the year, net of tax:
Gain on property revaluation 800 —–
Actuarial losses on defined benefit plan (1,100) (200)
Other comprehensive loss (300) (200)
Total comprehensive income for the year 5,775 7,900

Notes: Key Audit Findings on Statement of Comprehensive Income

  1. Revenue has been stable for all components of the Group with the exception of one subsidiary, Copesink Company, which witnessed a 25% decrease in revenue.
  2. Operating expenses for the year to June 2017 is shown net of profit on a property disposal of N2 million. Our evidence includes agreeing the cash receipts to the bank statement and sale documentation, and we have confirmed that the property has been removed from the non-current asset register. The audit junior noted when reviewing the sale document that there is an option to repurchase the property in five years’ time, but did not discuss the matter with management.
  3. The property revaluation relates to the Group’s head office. The audit team has not obtained evidence on the revaluation, as the gain was immaterial based on the initial calculation of materiality.
  4. The actuarial loss is attributed to an unexpected stock market crash. The Group’s pension plan is managed by Axial Company, a firm of independent fund managers who maintain the necessary accounting records relating to the plan. Axial Company has supplied written representation as to the value of the defined benefit plan’s assets and liabilities at June 30, 2017. No other audit work has been performed other than to agree the amount reported in the financial statements to supporting documentation supplied by Axial Company.

Draft Consolidated Statement of Financial Position

Note June 30, 2017 Draft (N’000) June 30, 2016 Actual (N’000)
ASSETS
Non-current assets
Property, plant and equipment 81,800 76,300
Goodwill 5,350 5,350
Investment in associate 4,230 4,230
Non-current assets held for sale 7,800 –
Total non-current assets 99,180 85,880
Current assets
Inventory 8,600 8,000
Receivables 8,540 7,800
Cash and cash equivalents 2,100 2,420
Total current assets 19,240 18,220
Total assets 118,420 104,100
EQUITY AND LIABILITIES
Equity
Share capital 12,500 12,500
Revaluation reserve 3,300 2,500
Retained earnings 33,600 29,400
Non-controlling interest 4,350 4,000
Total equity 53,750 48,400
Non-current liabilities
Defined benefit pension plan 10,820 9,250
Long-term borrowings 43,000 35,000
Deferred tax 1,950 1,350
Total non-current liabilities 55,770 45,600
Current liabilities
Trade and other payables 6,200 7,300
Provisions 2,700 2,800
Total current liabilities 8,900 10,100
Total liabilities 64,670 55,700
Total equity and liabilities 118,420 104,100

Notes: Key Audit Findings on Statement of Financial Position

  1. The goodwill relates to each of the subsidiaries in the Group. Management has confirmed in writing that goodwill is stated correctly, and our other audit procedure was to arithmetically check the impairment review conducted by management.
  2. The associate is a 30% holding in Jamil Company, purchased to provide investment income. The audit team has not obtained evidence regarding the associate as there is no movement in the amount recognised in the statement of financial position.
  3. The non-current assets held for sale relate to a trading division of one of the subsidiaries, which represents one third of that subsidiary’s net assets. The sale of the division was announced in May 2017, and is expected to be complete by December 31, 2017. Audit evidence obtained includes a review of the sales agreement and confirmation from the buyer obtained in July 2017, that the sale will take place.
  4. Two of the Group’s subsidiaries are partly owned by shareholders external to the Group.
  5. A loan of N8 million was obtained in October 2016 at an interest rate of 2%, payable annually in arrears. The terms of the loan have been confirmed from the loan agreement provided by the bank. There was no repayment of the loan in the books as at prior year end.

Required:

a. Explain why auditors may need to reassess materiality as the audit progresses. (4 Marks)

b. Assess the implications of the key audit findings for the completion of the audit.

Note: Your assessment must consider whether the key audit findings indicate a risk of material misstatement. Where the key audit findings refer to audit evidence, you must also consider the adequacy of the audit evidence obtained, but you do not need to recommend further specific procedures. (18 Marks)

c. Discuss TWO advantages and TWO disadvantages of a joint audit being performed on the financial statements. (8 Marks)

(Total 30 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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  • 30 Marks

AA – May 2016 – L2 – Q1 – The Role and Responsibilities of Auditors

Examines responsibilities in fraud prevention, asset ownership verification, depreciation rates, asset register contents, and revaluation effects.

You are an employee of Ben, Tai & Co., a firm of Chartered Accountants. One of the firm’s clients is Keke Limited, a car rental company whose shares are not traded on a stock exchange. The company has a large fleet of vehicles which it hires out on a contract basis.

The duration of a contract varies from one day to three months. Anybody wishing to hire a car must possess a valid driver’s license. In addition, they must take out insurance with Keke Limited.

You are involved in the audit of non-current assets for the year ended December 31, 2015.

The company’s main non-current assets are:

  • Freehold land and buildings
  • Office equipment (mainly computers)
  • Motor vehicles

The company was formed ten years ago, and all non-current assets (except for land and buildings) are maintained in a non-current assets register. The company depreciates non-current assets at the following rates:

  • Freehold land and buildings: 2% on cost
  • Office equipment: 20% on cost
  • Motor vehicles: 50% on cost

The company has recently revalued its buildings upwards by N200 million. The directors believe that they have fallen victim to a fraudster who has disappeared with a number of the company’s vehicles.

Required:

a. What is the difference between the responsibilities of management and the auditor for the prevention and the detection of fraud? Explain how these responsibilities are carried out. (6 marks)

b. Describe how you would verify the ownership of:
i. Freehold land and buildings
ii. Computers
iii. Motor vehicles
(6 marks)

c. Comment on the appropriateness of the depreciation rates of the non-current assets and their respective effect on the income statement. (6 marks)

d. List the contents of a non-current asset register and describe its usefulness for Keke Limited. (6 marks)

e. Explain the accounting effect of the revaluation of the buildings to the financial statements and the audit work you would perform in this matter. (6 marks)

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  • 15 Marks

AA – May 2017 – L2 – SC – Q5 – Internal Control Systems

Examination of internal control meaning, examples, and sources of audit evidence for completeness, ownership, and valuation.

You are the Auditor of Bistro Bottling Limited (BBL), a major manufacturer and distributor of fruit juice drinks based in Lagos. A review of the previous year’s audit working papers revealed some weaknesses in internal controls with regard to safeguarding the company’s non-current assets.

The company uses a combination of both owned and leased motor vehicles for operational activities, including deliveries to customers. It has recently sold some old vehicles and bought new ones in a bid to lower motor vehicle running expenses.

During the planning of the audit, you have decided that motor vehicles will be a key area because of the likelihood of weaknesses in the company’s system of internal control over non-current assets.

You are required to:

  1. (a) Explain with suitable illustration the meaning of Internal Control. (4 Marks)
  2. (b) List FIVE examples of internal controls. (5 Marks)
  3. (c) Identify TWO sources of audit evidence you will obtain for each of the following: completeness, ownership, and valuation, to provide reasonable assurance with regard to the company’s assets and liabilities. (6 Marks)

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  • 20 Marks

FA – May 2021 – L1 – Q1 – Non-current assets and depreciation | The IASB’s Conceptual Framework

Explanation of stakeholders' interest in financial statements and preparation of a schedule for non-current assets with depreciation and revaluation adjustments.

a) Explain why each of the following would be interested in the published financial statements of a company.
i) Shareholders
ii) Lenders
iii) Customers
iv) Suppliers
v) Financial analysts and advisers
(10 marks)

b) The following details were taken from the books of Suban Ltd for the year ended 31 July 2020.
i) Tangible non-current assets at cost as at 1 August 2019 were:

Item Amount (GH¢)
Land and Buildings (Land GH¢120,000) 520,000
Motor Vehicles 310,000
Equipment 115,000

ii) Accumulated depreciation as at 1 August 2019:

Item Amount (GH¢)
Land and Buildings 75,000
Motor Vehicles 110,000
Equipment 40,000

Suban Ltd depreciates non-current assets as follows:

  • Buildings: 3% per annum on cost.
  • Motor vehicles: 20% per annum reducing balance basis.
  • Equipment: 10% per annum on cost.
    Depreciation is charged for each month of ownership.

iii) On 1 October 2019, Land was revalued at GH¢200,000.
iv) A Motor Vehicle purchased on 1 May 2018 for GH¢40,000 was sold on 1 February 2020.
v) All equipment as at 1 August 2019 had been purchased after 1 February 2013, except for one equipment which cost GH¢10,000 purchased on 1 August 2008.
vi) During the year, the following assets were purchased:

  • Motor vehicles GH¢35,000 on 1 November 2019.
  • Equipment GH¢20,000 on 1 February 2020.

Required:
Prepare the Schedule of Non-Current Assets for the year ended 31 July 2020.
(10 marks)

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  • 20 Marks

FA – May 2019 – L1 – Q7 – Interpretation of financial statements (Financial Ratios)

Analyze the financial performance of Ayawaso Ltd from 2016 to 2018 using various financial ratios, and discuss the advantages of ratio analysis.

Ayawaso Ltd operates a hotel in Accra, and the following are its results for the last three years with its year-end being 31 December:

Year 2016 2017 2018
Revenue increase / (decrease) (5%) 4% 12%
Non-Current Assets increase / (decrease) 40% 10% 2%
Gross Profit 60% 61% 66%
Net Profit 23% 25% 21%
Return on Capital Employed 12% 15% 10%
Current Ratio 1.4:1 1.6:1 1.8:1
Acid Ratio 0.6:1 1.0:1 0.9:1
Debt to Equity Ratio 50% 44% 43%
Dividend Cover 4 times 8 times 10 times

Required:
a) Using all of the above information, comment on the Gearing, Liquidity, and Profitability of Ayawaso Ltd from 2016 to 2018. (12 marks)

b) Identify and explain FIVE (5) advantages of ratio analysis as a means of assessing the financial performance of a business. (5 marks)

c) State THREE (3) likely reasons for the significant change in non-current assets in 2016 and 2017. (3 marks)

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  • 20 Marks

FA – May 2018 – L1 – Q2 – Non-current assets and depreciation

Record and depreciate non-current asset transactions over a 15-month period.

Asasepa Ltd prepares its financial statements to 31 December each year until 31 December 2016, when the business changed its accounting date. The company prepared its next financial statements for 15 months to 31 March 2018.

At 1 January 2017, the following balances existed in the business’s accounting records:

  • Plant and machinery: cost GH¢819,000; accumulated depreciation GH¢360,000.
  • Motor vehicles: cost GH¢148,000; accumulated depreciation GH¢60,000.

Depreciation policy
The business’ policy on depreciation is to charge proportionate depreciation in the periods of purchase and sale of its non-current assets, charging depreciation as from the first day of the month in which assets are acquired, and up to the last day of the month before any disposal.
Annual rates of depreciation taken are:

  • Plant and machinery: 15% straight line
  • Motor vehicles: 25% straight line

Transactions during the year
During the 15 months ended 31 March 2018, the following transactions took place:

  • 10 January 2017: An item of plant was purchased. The cost was made up as follows:
    • Cost ex-factory: GH¢41,200
    • Delivery: GH¢300
    • Installation costs: GH¢800
    • Construction of foundations: GH¢3,600
    • Spare parts for repairs: GH¢4,000
    • Cost of one-year maintenance agreement: GH¢2,000
    • Total: GH¢51,900
  • 18 April 2017: A new motor vehicle was purchased for GH¢18,000. An existing vehicle which had cost GH¢12,000, and which had a book value at 1 January 2017 of GH¢6,000, was given in part exchange at an agreed value of GH¢5,000. The balance of GH¢13,000 was paid in cash.

Required:
a) Prepare the ledger accounts to show the balances at 1 January 2017.
b) Record the non-current asset transactions for the 15 months period ending 31 March 2018.

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  • 20 Marks

FA – May 2017 – L1 – Q5 – IAS 7: Statement of cash flows

Preparation of statement of cash flows for Saasa Company Ltd using the indirect method, with adjustments for various transactions and working capital changes.

Below are the statement of financial position for Saasa Company Limited at 31 December 2015 and 31 December 2016 and the income statement for the year ended 31 December, 2016.

Income Statement for the year ended 31 December 2016

GH¢’000
Revenue 900
Cost of sales (550)
Gross profit 350
Expenses (245)
Finance costs (9)
Profit on sale of equipment 7
Profit before tax 103
Income tax expense (30)
Profit for the period 73

Additional information
i) Deferred development expenditure amortized during 2016 was GH¢25,000.
ii) Additions to property, plant, and equipment totaling GH¢167,000 were made. Proceeds from the sale of equipment were GH¢58,000, giving rise to a profit of GH¢7,000. No other items of property, plant, and equipment were disposed of during the year.
iii) Finance costs represent interest paid on the new 6% debentures (2016-2022) issued on 1 January 2016.
iv) Current asset investments represent treasury bills acquired. The company deems these to represent cash equivalents.
v) Dividends paid during the year amounted to GH¢65,000.

Required:
Prepare a statement of cash flows for Saasa Company for the year ended 31 December 2016, using the indirect method in accordance with IAS 7: Statement of Cash Flows.

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