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Problem 22-5 (IAA) Problem 22-7 (IFRS) Africa Company purchased 2,000 llamas at the beginning of current year. These llamas will be sheared semiannually and At the beginning of the current year, Honey Company had their wool sold to specialty clothing manufacturers. The a herd of 10 2-year old animals. llamas were purchased for P5,000,000. One animal aged 2.5 years was purchased on July 1 for During the current year, the change in fair value due to P108, and one animal was born on July 1. growth and price changes is P350,000, the wool harvested but not yet sold is valued at net realizable value of P100,000. No animals were sold or disposed of during the year. and the decrease in fair value due to harvest is P50,000. Fair value less cost of disposal per unit 2 - year old animal on January 1 What is the carrying amount of the biological asset at 2.5 - year old animal on July 1 100 New born animal on July 1 108 year-end? 2 - year old animal on December 31 70 2.5 - year old animal on December 31 105 5,300,000 Newborn animal on December 31 111 b. 5,400,000 3 - year old animal on December 31 72 C. 5,400,000 0.5 - year old animal on December 31 120 d. 5, 100,000 80 Problem 22-6 (IFRS) 1. What is the fair value of the biological assets on December 31? Jamaica Company is a producer of co of coffee. On December 31, a. 1, 400 2020, the entity harvested coffee beans with fair value less b. 1,320 C. 1,440 con en de cost of disposal of P3,500,000 at the point of harvest. d. 1,360 Because of long aging and maturation process after harvest, the harvested coffee beans were still on hand on December 2. What amount of gain from change in fair value of 31, 2021. year? biological assets should be recognized in the current On such date, the fair value less cost of disposal is P3,900,000 a. 222 and the net realizable value is P3,200,000. b. 292 C. 300 d. 332 What is the measurement of the coffee beans inventory on December 31, 2021? 3. What amount of gain from change in fair value is attributable to price change? a. 3,000,000 a. 292 b. 3,500,000 b. 222 . 3,200,000 C . 237 d. 3,900,000 d. 55