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Ad Sim 4 The following data pertain to Company A's inventory that was purchased on January 5, Year 1, for $40,000: March 31, Year 1

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Ad Sim 4 The following data pertain to Company A's inventory that was purchased on January 5, Year 1, for $40,000: March 31, Year 1 June 30, Year 1 December 31, Year 1 Estimated selling price $42,000 $44,000 $41,000 Cost of disposal 2,000 2,000 2,500 Normal profit margin 1,200 1.400 1,100 Cost of completion 1,000 1,000 1,000 Current replacement cost 38,000 42,000 36,000 Note: Entire inventory was sold on May 1 Year 2 Company Seeks to Go Global Company A is a publicly traded company that reports interim financial statements on a quarterly basis. Until recently, that is all that Company A has ever been. Now. Company A seeks to maintain their old traditions while simultaneously traversing the unknown seas into foreign lands, in the hopes of increasing their global market share. "We really believe that going global will not only benefit our current employees and their families, but also the lives of potential future employees and their families," the CEO stated when asked about the decision to go global. "I am really looking forward to leading the way in the greatest project that this company has ever undertaken," the CEO continued, beaming with pride. When asked about the challenges that lie ahead, the CEO responded, "Our biggest challenge so far has been learning the new accounting rules and regulations that are applied overseas. For the most part they are similar to the regulations that we abide by here in the States, but there are some instances in which the two standards are wildly different. However, despite whatever adversity might lie ahead. Company A has an attitude that cannot and will not be defeated To: From: Date RE Bill West Rufus Brown June 1, Year 2 GAAP VS. IFRS Hey Bill As you have probably already seen there is a great newspaper article detailing the company's plans to go global. You will notice that the biggest challenge that we face is learning the new accounting standards (IFRS). To get us started, I will need your help in calculating some of the Year 1 Quarterly inventory balances under both U.S. GAAP policy and IFRS policy. I know that this is a bit of a challenge, but I have ultimate faith in you. Let me know if I can do anything to help Sincerely, Rufus PS. Remember that Company A accounts for its inventory using the LIFO method under U.S. GAAP and the FIFO method under IFRS. Ad Sim 4 The following data pertain to Company A's inventory that was purchased on January 5, Year 1, for $40,000: March 31, Year 1 June 30, Year 1 December 31, Year 1 Estimated selling price $42,000 $44,000 $41,000 Cost of disposal 2,000 2,000 2,500 Normal profit margin 1,200 1.400 1,100 Cost of completion 1,000 1,000 1,000 Current replacement cost 38,000 42,000 36,000 Note: Entire inventory was sold on May 1 Year 2 Company Seeks to Go Global Company A is a publicly traded company that reports interim financial statements on a quarterly basis. Until recently, that is all that Company A has ever been. Now. Company A seeks to maintain their old traditions while simultaneously traversing the unknown seas into foreign lands, in the hopes of increasing their global market share. "We really believe that going global will not only benefit our current employees and their families, but also the lives of potential future employees and their families," the CEO stated when asked about the decision to go global. "I am really looking forward to leading the way in the greatest project that this company has ever undertaken," the CEO continued, beaming with pride. When asked about the challenges that lie ahead, the CEO responded, "Our biggest challenge so far has been learning the new accounting rules and regulations that are applied overseas. For the most part they are similar to the regulations that we abide by here in the States, but there are some instances in which the two standards are wildly different. However, despite whatever adversity might lie ahead. Company A has an attitude that cannot and will not be defeated To: From: Date RE Bill West Rufus Brown June 1, Year 2 GAAP VS. IFRS Hey Bill As you have probably already seen there is a great newspaper article detailing the company's plans to go global. You will notice that the biggest challenge that we face is learning the new accounting standards (IFRS). To get us started, I will need your help in calculating some of the Year 1 Quarterly inventory balances under both U.S. GAAP policy and IFRS policy. I know that this is a bit of a challenge, but I have ultimate faith in you. Let me know if I can do anything to help Sincerely, Rufus PS. Remember that Company A accounts for its inventory using the LIFO method under U.S. GAAP and the FIFO method under IFRS

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