SOLUTION MANUAL FOR
INTERNATIONAL FINANCIAL
REPORTING 8TH EDITION.
,
,
, !"#!$%!& ' () !"(*%+$& ,-./0 122(3$%+$& /%!$"!4"' 5+& % +$263" 7
89: 1**6+2!%+($ () % +$% 4$!%+($!6 '%!$"!4"' ' (36" $'34 % !% % 2(5*!$;< ' )+$!$2+!6
'%!% 5 $%' *4(#+" +& =>3!6+%;? %4!$'*!4 $% !$" 2(5*!4!@6 +$)(45!%+($A +' ' (36" 6*
+$# '%(4'? 6 $" 4' !$" (% 4 3' 4' () % )+$!$2+!6 '%!% 5 $%' %( 5!B '(3$" 2($(5+2
" 2+'+($'A ,) *(% $%+!6 +$# '%(4' !$" 6 $" 4' ) 6 % !% % ; 2!$ %43'% C!D $< ' )+$!$2+!6 '%!% 5 $%'?
% +' ' (36" 5!B +% !'+ 4 )(4 % 2(5*!$; %( 4!+' )4 ' 2!*+%!6 +$ % )(45 () ' !4 +''3 ' (4
@(44(E+$&'A
8F: -34% 45(4 ? !"(*%+($ () ,-./ ' (36" !66(E C!D $ %( (@%!+$ ! 6+'%+$& ($ '%(2B D2 !$& ' !4(3$"
% E(46"? 5('% () E +2 $(E 4 >3+4 6+'% " 2(5*!$+ ' %( 2(5*6; E+% +$% 4$!%+($!6 '%!$"!4"'A
+' E(36" !6'( *4(#+" $ E (**(4%3$+%+ ' )(4 4!+'+$& 2!*+%!6A
8G: H!$; () % )(4 +&$ 2(5*!$+ ' E+% E +2 C!D $ %4!" ' E+66 !6'( 3' ,-./A +' ' (36" 6*
C!D $ %( 2(5*!4 +%' (E$ )+$!$2+!6 '%!% 5 $%' E+% % +4' !$" * 4 !*' %( +" $%+); )(4 +&$
2(5*!$+ ' % !% 5+& % @ '3+%!@6 2!$"+"!% ' !' *4('* 2%+# '3@'+"+!4+ 'A C!D $ E(36" !6'( @
!@6 %( 2(5*!4 +%' (E$ )+$!$2+!6 '%!% 5 $%' 532 5(4 !'+6; E+% % (' () +%' 2(5* %+%(4'A
8I: J$2 C!D $ !' '3@'+"+!4+ '? +% E+66 $ " %( *4 *!4 &4(3* !22(3$%'A +' +$#(6# ' 2(5@+$+$& !66
() % )+$!$2+!6 '%!% 5 $%' () % &4(3* 5 5@ 4' +$%( ! '+$&6 ' % () 2($'(6+"!% " )+$!$2+!6
'%!% 5 $%' Ḳ' L !*% 4 M NOA +' %!'B E+66 @ ! &4 !% " !6 !'+ 4 Ḳ!$" 2 !* 4O +) !66 () %
2(5*!$+ ' +$ % &4(3* !4 !**6;+$& % '!5 )+$!$2+!6 4 *(4%+$& '%!$"!4"'A 4 E(36" !6'(
@ 6 '' E(4B )(4 % &4(3*< ' !3"+%(4' %( "(? '( % !% % !3"+% ) ' (36" @ 6(E 4A
8P: Q+% +$ % &4(3*? % 3' () 2($'+'% $% '%!$"!4"' E(36" 5!B +% !'+ 4 %( !'' '' !2
'3@'+"+!4;<' * 4)(45!$2 !$" %( 2(5*!4 '3@'+"+!4+ ' E+% !2 (% 4A
8R: 122(3$%+$& '%!)) E(4B+$& )(4 % C!D $ &4(3* E(36" !66 @ 2(5 )!5+6+!4 E+% % +$% 4$!%+($!6
'%!$"!4"' !$" E(36" $(% $ " 4 %4!+$+$& +) % ; 5(# " !4(3$" % &4(3* )4(5 ($ 2(5*!$; %(
!$(% 4A +' E(36" 2 4%!+$6; 4 "32 '%!)) %4!+$+$& 2('%'A
INTERNATIONAL FINANCIAL
REPORTING 8TH EDITION.
,
,
, !"#!$%!& ' () !"(*%+$& ,-./0 122(3$%+$& /%!$"!4"' 5+& % +$263" 7
89: 1**6+2!%+($ () % +$% 4$!%+($!6 '%!$"!4"' ' (36" $'34 % !% % 2(5*!$;< ' )+$!$2+!6
'%!% 5 $%' *4(#+" +& =>3!6+%;? %4!$'*!4 $% !$" 2(5*!4!@6 +$)(45!%+($A +' ' (36" 6*
+$# '%(4'? 6 $" 4' !$" (% 4 3' 4' () % )+$!$2+!6 '%!% 5 $%' %( 5!B '(3$" 2($(5+2
" 2+'+($'A ,) *(% $%+!6 +$# '%(4' !$" 6 $" 4' ) 6 % !% % ; 2!$ %43'% C!D $< ' )+$!$2+!6 '%!% 5 $%'?
% +' ' (36" 5!B +% !'+ 4 )(4 % 2(5*!$; %( 4!+' )4 ' 2!*+%!6 +$ % )(45 () ' !4 +''3 ' (4
@(44(E+$&'A
8F: -34% 45(4 ? !"(*%+($ () ,-./ ' (36" !66(E C!D $ %( (@%!+$ ! 6+'%+$& ($ '%(2B D2 !$& ' !4(3$"
% E(46"? 5('% () E +2 $(E 4 >3+4 6+'% " 2(5*!$+ ' %( 2(5*6; E+% +$% 4$!%+($!6 '%!$"!4"'A
+' E(36" !6'( *4(#+" $ E (**(4%3$+%+ ' )(4 4!+'+$& 2!*+%!6A
8G: H!$; () % )(4 +&$ 2(5*!$+ ' E+% E +2 C!D $ %4!" ' E+66 !6'( 3' ,-./A +' ' (36" 6*
C!D $ %( 2(5*!4 +%' (E$ )+$!$2+!6 '%!% 5 $%' E+% % +4' !$" * 4 !*' %( +" $%+); )(4 +&$
2(5*!$+ ' % !% 5+& % @ '3+%!@6 2!$"+"!% ' !' *4('* 2%+# '3@'+"+!4+ 'A C!D $ E(36" !6'( @
!@6 %( 2(5*!4 +%' (E$ )+$!$2+!6 '%!% 5 $%' 532 5(4 !'+6; E+% % (' () +%' 2(5* %+%(4'A
8I: J$2 C!D $ !' '3@'+"+!4+ '? +% E+66 $ " %( *4 *!4 &4(3* !22(3$%'A +' +$#(6# ' 2(5@+$+$& !66
() % )+$!$2+!6 '%!% 5 $%' () % &4(3* 5 5@ 4' +$%( ! '+$&6 ' % () 2($'(6+"!% " )+$!$2+!6
'%!% 5 $%' Ḳ' L !*% 4 M NOA +' %!'B E+66 @ ! &4 !% " !6 !'+ 4 Ḳ!$" 2 !* 4O +) !66 () %
2(5*!$+ ' +$ % &4(3* !4 !**6;+$& % '!5 )+$!$2+!6 4 *(4%+$& '%!$"!4"'A 4 E(36" !6'(
@ 6 '' E(4B )(4 % &4(3*< ' !3"+%(4' %( "(? '( % !% % !3"+% ) ' (36" @ 6(E 4A
8P: Q+% +$ % &4(3*? % 3' () 2($'+'% $% '%!$"!4"' E(36" 5!B +% !'+ 4 %( !'' '' !2
'3@'+"+!4;<' * 4)(45!$2 !$" %( 2(5*!4 '3@'+"+!4+ ' E+% !2 (% 4A
8R: 122(3$%+$& '%!)) E(4B+$& )(4 % C!D $ &4(3* E(36" !66 @ 2(5 )!5+6+!4 E+% % +$% 4$!%+($!6
'%!$"!4"' !$" E(36" $(% $ " 4 %4!+$+$& +) % ; 5(# " !4(3$" % &4(3* )4(5 ($ 2(5*!$; %(
!$(% 4A +' E(36" 2 4%!+$6; 4 "32 '%!)) %4!+$+$& 2('%'A
