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At 1 July 2015, Let's Do That Twist Ltd acquired the following non-current assets: Equipment $1 000 000 Vehicles 800 000 They are in different

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At 1 July 2015, Let's Do That Twist Ltd acquired the following non-current assets: Equipment $1 000 000 Vehicles 800 000 They are in different classes of non-current assets and are to be measured at fair value. The expected useful lives of vehicles and equipment are 5 years and 10 years, respectively. At 30 June 2016, the fair values of both assets were assessed. The equipment had a fair value of $820 000, and the vehicles, $700 000. The remaining useful lives were assessed to be 7 years for vehicles and 8 years for equipment. At 30 June 2017, the fair value of equipment was assessed to be $817 500 and the fair value of vehicles was $550 000. The tax rate is 30%. Required A) Prepare the journal entries for Let's Do That Twist Ltd for the years ending 30 June 2016 and 2017. Show calculations where possible (Marks 18) B) According to accounting standards, on what basis may management change the method of asset measurement, for example from cost to fair value? Very brief answer is expected. (Marks 2) At 1 July 2015, Let's Do That Twist Ltd acquired the following non-current assets: Equipment $1 000 000 Vehicles 800 000 They are in different classes of non-current assets and are to be measured at fair value. The expected useful lives of vehicles and equipment are 5 years and 10 years, respectively. At 30 June 2016, the fair values of both assets were assessed. The equipment had a fair value of $820 000, and the vehicles, $700 000. The remaining useful lives were assessed to be 7 years for vehicles and 8 years for equipment. At 30 June 2017, the fair value of equipment was assessed to be $817 500 and the fair value of vehicles was $550 000. The tax rate is 30%. Required A) Prepare the journal entries for Let's Do That Twist Ltd for the years ending 30 June 2016 and 2017. Show calculations where possible (Marks 18) B) According to accounting standards, on what basis may management change the method of asset measurement, for example from cost to fair value? Very brief answer is expected. (Marks 2)

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