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International Accounting Case Competition


Richard DeJarnette

on 10 April 2013

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Transcript of International Accounting Case Competition

Property Plant and Equipment Hyemi Cho
Richard DeJarnette
Sean Harris
Patrick Lynn
Milan Shah A Comparison of US GAAP and IFRS Investment Decision Revenue Recognition Property Plant and Equipment The Revaluation Model (IAS 16) Any changes in the value of the investment properties is recorded to a revaluation reserve

If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognised in OCI and accumulated in equity under the heading of revaluation surplus.

Only in the case of a decrease in value that exhausts the revaluation reserve is recorded to the income statement as impairment charges Subsequent Events Revenue Recognition
Subsequent Events
Property Plant and Equipment EPS = 2.43
P/E = 13.59 EPS = 2.05
P/E = 13.77
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