Page 181 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Non-current assets – Acquisition, Depreciation and Subsequent
Recognition

The property, plant and equipment note (IAS 16) shows the movements in the year
for each category of asset.

Property Plant Motor Vehicles Total

$000s $000s $000s $000s
Cost/Valuation
At 1 April 2014 X X X X
Additions X X X X
Disposals (X) (X) (X) (X)
Assets held for sale (X) (X) (X) (X)
––– ––– ––– –––
Revaluations X/(X) – – X
––– ––– ––– –––
At 31 March 2015 X X X X
––– ––– ––– –––
Acc Dep’n
At 1 April 2014 X X X X
Disposals (X) (X) (X) (X)
Revaluations (X) – – (X)
Assets held for sale (X) (X) (X) (X)
Charge for year X X X X
––– ––– ––– –––
At 31 March 2015 X X X X
––– ––– ––– –––

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