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BC74A–BC75). 93D), the presentation of the statement of changes in equity has to be modified. 4 and Example 4). 7 EXAMPLES WITH SOLUTIONS20 References to Other Chapters With regard to the effects of changes in accounting policies and corrections of prior period errors to the statement of financial position, the separate income statement and the statement of changes in equity, we refer to the chapter on IAS 8 (Examples 3–6). Example 4 of the chapter on IAS 19/IAS 26 illustrates the presentation of the statement of comprehensive income and of the statement of changes in equity if actuarial gains and losses are recognized in other comprehensive income.
Assume that the actual level of production in the production cost center in 01 is (a) 125,000 hours and (b) 75,000 hours. 1. Solution (a) Regarding the material cost center, the “various overheads” of CU 600 are expressed as a percentage of direct materials. This percentage is needed later when calculating the costs of conversion (where the percentage is applied to the direct materials of CU 100 for P). Various overheads Direct materials Percentage 600 1,000 60% However, for the production cost center, an hourly rate is calculated.
The costs of purchase include the purchase price, import duties and other taxes that are not recoverable, and transport, handling, and other costs directly attributable to the purchase. 11). g. a difference between the purchase price for normal credit terms and the amount paid), the element is not part of the costs of purchase. 18). e. direct labor and direct materials). g. g. 12). Other costs are included in the costs of conversion to the extent that they are incurred in bringing the inventories to their present location and condition.