مشاركة: معاجة الاصول الثابتة المهداه؟؟؟؟
Company Given up Asset Donation expense……………………………………..FMV of asset
Accumulated depreciation – plant asset…….from books
Plant asset…………………………………………………..Historical cost
Gain on donation………………………………………….Plug
Here, there is no possibility for loss on donation….why?
because the only way loss could occur is when FMV is less
than BV & if this is happened, the asset should be impaired
(written down to FV).
Company Acquired Asset Plant asset……………………………………………….FMV + all related costs
Income……………………………………………………non-gov. unit
APIC – donated asset………………………………Gov. unit