Question
12 Ekim 2017'de Neptune Corporation, ksa vadeli satlmaya hazr menkul kymetlere 700.000 $ yatrm yapt. Bu yatrmn piyasa deeri 31 Aralk 2017'de 730.000$ iken, 31
12 Ekim 2017'de Neptune Corporation, ksa vadeli satlmaya hazr menkul kymetlere 700.000 $ yatrm yapt. Bu yatrmn piyasa deeri 31 Aralk 2017'de 730.000$ iken, 31 Aralk 2018'de 725.000$'a dmtr.
31 Aralk 2017 tarihinde hazrlanan mali tablolarda Neptune Corporation unlar bildiriyor:
a. 730.000 $'lk Menkul Kymetlere Yatrmlar varl ve toplam z sermayeye dahil edilen 30.000 $'lk Gereklememi Elde Tutma Kazanc.
b. 730.000 $' lk piyasa deerinin dipnot aklamas ile 700.000 $' lk Menkul Kymetlere Yatrm varl.
c. 730.000 $'lk Menkul Kymetlere Yatrm varl ve gelir tablosunda muhasebeletirilen 30.000 $ kazan.
D. 700.000 $'lk Menkul Kymetlere Yatrm varl ve 30.000 $'lk Gereklememi Elde Tutma Kazanc, toplam z sermayeye dahil edilmitir.
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Audit Risk Management Driving Audit Value The Best Practice Strategy Guide For Minimising The Audit Risks And Achieving The Internal Audit Strategies And Objectives Volume 2
Authors: Hans Beumer
1st Edition
3906861155, 978-3906861159
