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Chapter 7

3.2 Schedule of property, plant and equipment movements
Property Plant Motor Total
Vehicles
$000 $000 $000 $000

Cost/or valuation
At 1 April 20X4 X X X X
Additions X X X X
Disposals (X) (X) (X) (X)

Revaluations X – – X
––– ––– ––– –––
At 31 March 20X5 X X X X
––– ––– ––– –––
Accumulated Depreciation

At 1 April 20X4 X X X X
Disposals (X) (X) (X) (X)
Revaluations (X) – – (X)
Charge for year X X X X

––– ––– ––– –––
At 31 March 20X5 X X X X
––– ––– ––– –––
Carrying amount at:

31 March 20X5 X X X X
––– ––– ––– –––
31 March 20X4 X X X X
––– ––– ––– –––

Tutor notes guidance – discussion points

Bring up the IAS disclosure movement schedule as detailed towards the end
of chapter 8 in the Study Text to illustrate how these points are disclosed.

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