Exam Question - Goodwill

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Hey Guys, I would really appreciate it if i could get help with these questions so I can double check? Im really struggling with intangibles at the moment.

State if the following assets can be revalued. Prepare journal entries for any revaluations permitted by accounting standards. Assume that each item listed below represents a separate class of assets, and corporate tax rate is 30%.
(a) A company has developed a masthead for its newspaper to the point where it is a very valuable asset. Although the masthead is not currently recognised management believes it could be sold for at least $3 million.
(b) A company purchased a publishing title two years ago for $1.2 million when another publisher went into liquidation. The book has been very successful and management believes it could probably sell for $1.5 million if they ever put it on the market.
(c) A company acquired a franchise for an ice-cream stand at a beach at a cost of $100,000. There is great demand for this type of franchise as evidenced by recent sales of equivalent franchises at other beaches. The current market price for such a franchise is $200,000.
(d) A company has deferred development costs of $520,000 and the estimated recoverable amount for the development project is $860,000.
 

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