question is in the linked file
Assignment question Student #11700959Step 1:Select your student number from the drop down list Step 2:Find your following assignment question and follow the directions . Important: The file should be opened in ExcelStep 3:Prepare your assignment including Part A and part B in Microsoft Word. Step 4:Upload your assignment in Turnitin before the due date. This assignment has 2 parts, 1000 + 10% word theory interpretation essay and a response to a practical application of the theory. The assignment must be typed, use Arial font, 12, to avoid plagiarism, make sure you do proper referencing, at least use 6 references, to be submitted the soft copy in Turnitin and hard copy in lecture Week 10. Please ensure you attach a KOI assignment cover sheet, with ID numbers and signed. Late assignments will be penalised, 5%of total available marks deduction per day. Part A:1000 word short essay about the following: Impairment loss for Cash generating units including Goodwill Part B:Provide all calculations and related journal entries for the following case: Gali Ltd has determined that its fine china division is a CGU. The carrying amounts of the assets at 30 June 2015 are as follows: AccountCarrying Amount Factory$1,005,700 Copyright$231,000 Machinery $146,000 Inventory$63,000 Goodwill$52,000 Total CA$1,497,700 Gali Ltd calculated the value in use of the division to be:$1,341,700 If the fair value less costs of disposal of theFactory is:$967,878 Required Prepare the journal entry(ies) for any impairment loss occurring at 30 June 2015 including supporting calculations. 6 17 49 5 57 99 84 17 Instruction Student #11700959Step 1:Enter your student number Step 2:Have a look to Customer Database sheet 92Step 3:Read Yellow Cells Directions for Red sheets 38Step 4:Complete and calculate the pink cells 84 37 66 27 17 49 66 17 5 12 71 5 3 27 99 3 99 49 12 12 49 84 6 71 92 99 27 6 38 27 38 92 3 84 5 5 57 3 66 5 71 38 66 57 6 5 71 57 12 5 6 17 49 5 57 99 84 17 Customers database 612679 impairment lossnew CA First nameSurnameID numberTheory partAsset 1Asset 2Asset 3Asset 4Asset 5Asset 1Asset 2Asset 3Asset 4Asset 5Total CARAImpairmentImpairmentless goodwillAsset 1Asset 2Asset 3Asset 4Asset 5Asset 1Asset 2Asset 3Asset 4Asset 5 WaqasARIF11200590How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryPatentBuildingInventoryGoodwill6367001460009200040000330009477008487009900066000480421101669420330009900058865813498485058400000848700636200145500915003950032500 SalmanSHARIF11400750Impairment loss for Cash generating units excluding GoodwillplantBrandFittingsInventoryGoodwill79670018300011500049000410001184700106170012300082000596781370886140410001230007370221692921063864900001061700796200 WinotoTJHIN11400801Reversal of an impairment loss for GoodwillLandCopyrightMachinery InventoryGoodwill84770019500012300053000440001262700113070013200088000639941472192850440001320007837061802791137155300001130700847200 Jenny JohannaGUTIERREZ MESA11401221Explain the main objectives of AASB 13EquipmentFranchiseFurnitureInventoryGoodwill2677006200039000170001400039970035770042000280002033047082962014000420002473705729236038170000357700267200 Ravinder Kaur--11401666Impairment loss for Cash generating units including GoodwillFactoryTrademarkVehicleInventoryGoodwill71270016400010300044000370001060700949700111000740005383312387778003700011100065886715161395220440000949700712200 AbdulREHMAN11500226Accounting for finance leases by lesseesplantPatentBuildingInventoryGoodwill2727006300040000170001400040670036470042000280002032446952981014000420002523765830537019170000364700272200 BabarANWAR11500248Disclosures for finance leasesLandBrandFittingsInventoryGoodwill2947006800043000180001500043870039370045000300002179250283180015000450002729086297239820180000393700294200 NilobonKONGPIROON11500422Accounting for finance leases by manufacturer or dealer lessorsEquipmentCopyrightMachinery InventoryGoodwill46870010800068000290002400069770062570072000480003489680415063024000720004338049995962937290000625700468200 HamzaSALEEM11500448Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryFranchiseFurnitureInventoryGoodwill494700114000720003100026000737700659700780005200037791870955000260007800045690910529166500310000659700494200 OmarMUSHTAQ11500524Explain the nature of reserves and account for movements in reserves, including dividendsplantTrademarkVehicleInventoryGoodwill5707001310008300036000300008507007607009000060000436371001763460300009000052706312098376654360000760700570200 AbdulRAUF11501045Accounts for Share buy-backsLandPatentBuildingInventoryGoodwill91700210001300060005000136700121700150001000072951671103405000150008440519329119666000012170091200 Muhammad AwaisHANIF11501083Explain the accounting standard on fair value measurementEquipmentBrandFittingsInventoryGoodwill129700300001900080007000193700172700210001400010161235014890700021000119539276501751180000172700129200 ManitaBYANJANKAR11501176How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryCopyrightMachinery InventoryGoodwill2227005100032000140001200033170029570036000240001748440042512012000360002052164699629488140000295700222200 AbdulQADIR11501180Impairment loss for Cash generating units excluding GoodwillplantFranchiseFurnitureInventoryGoodwill2267005200033000140001200033770030170036000240001745540042541012000360002092454799630459140000301700226200 Thanh DanhNGUYEN11501265Reversal of an impairment loss for GoodwillLandTrademarkVehicleInventoryGoodwill3117007200045000190001600046370041570048000320002326753743359016000480002884336662641641190000415700311200 MohsinALI11501364Explain the main objectives of AASB 13EquipmentPatentBuildingInventoryGoodwill4107009400059000250002100060970054670063000420003060070044396021000630003801008699654604250000546700410200 MuhammadEHSAN11501403Impairment loss for Cash generating units including GoodwillFactoryBrandFittingsInventoryGoodwill44970010300065000280002300066870059970069000460003348976704841023000690004162119533060159280000599700449200 WaseemABBAS11501468Accounting for finance leases by lesseesplantCopyrightMachinery InventoryGoodwill514700118000740003200027000765700684700810005400039329901756540270008100047537110898368346320000684700514200 AbeshBHANDARI11501527Disclosures for finance leasesLandFranchiseFurnitureInventoryGoodwill5737001320008300036000300008547007647009000060000436441004263140300009000053005612195876686360000764700573200 ManitaPALIKHEL11501530Accounting for finance leases by manufacturer or dealer lessorsEquipmentTrademarkVehicleInventoryGoodwill5767001330008400036000300008597007697009000060000435961005463500300009000053310412294677650360000769700576200 ShishirLUITEL11501586Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryPatentBuildingInventoryGoodwill6327001460009200040000330009437008447009900066000479591106769740330009900058474113493385026400000844700632200 Bishnu BahadurSHRESTHA11501607Explain the nature of reserves and account for movements in reserves, including dividendsplantBrandFittingsInventoryGoodwill653700150000950004100034000973700871700102000680004946211350718803400010200060423813865087812410000871700653200 Syed FaizanALI11501624Accounts for Share buy-backsLandCopyrightMachinery InventoryGoodwill670700154000970004200035000998700893700105000700005093711696736703500010500061976314230489633420000893700670200 UmairAKBAR11501631Explain the accounting standard on fair value measurementEquipmentFranchiseFurnitureInventoryGoodwill6777001560009800042000350001008700903700105000700005091711721736303500010500162678314427990637420000903699677200 MureedAHMAD11501698How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryTrademarkVehicleInventoryGoodwill74470017100010800046000380001107700993700114000760005528712695801803800011400068941315830599982460000993700744200 SuchanaADHIKARI ACHARYA11501743Impairment loss for Cash generating units excluding GoodwillplantPatentBuildingInventoryGoodwill78970018200011500049000410001176700105370012300082000595891373386780410001230007301111682671063224900001053700789200 MinaDAHAL11501773Reversal of an impairment loss for GoodwillLandBrandFittingsInventoryGoodwill81970018900011900051000420001220700109470012600084000610581407888640420001260007586421749221101365100001094700819200 NavinCHAUDHARY11501774Explain the main objectives of AASB 13EquipmentCopyrightMachinery InventoryGoodwill82070018900011900051000420001221700109570012600084000610781406688560420001260007596221749341101445100001095700820200 Naqi HaiderABBAS11501812Impairment loss for Cash generating units including GoodwillFactoryFranchiseFurnitureInventoryGoodwill85870019800012500054000450001280700114570013500090000654001508095200450001350007933001829201154805400001145700858200 TayyabaTARIQ11501878Accounting for finance leases by lesseesplantTrademarkVehicleInventoryGoodwill924700213000134000580004800013777001233700144000960006980516079101160480001440008548951969211238845800001233700924200 NourSINNO11501880Disclosures for finance leasesLandPatentBuildingInventoryGoodwill926700213000134000580004800013797001235700144000960006984616054101000480001440008568541969461239005800001235700926200 Jagdeep SinghSIDHU11501895Accounting for finance leases by manufacturer or dealer lessorsEquipmentBrandFittingsInventoryGoodwill941700217000137000590004900014037001256700147000980007122516413103620490001470008704752005871266385900001256700941200 RobertKLUSAK11501939Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryCopyrightMachinery InventoryGoodwill9857002270001430006100051000146770013147001530001020007416217079107590510001530009115382099211322416100001314700985200 Jayani Wathsala GunerathneRAMPATIPURA DEVAYALAGE11501951Explain the nature of reserves and account for movements in reserves, including dividendsplantFranchiseFurnitureInventoryGoodwill9977002290001440006200051000148370013307001530001020007424317041107160510001530009234572119591332846200001330700997200 AdilMEHMOOD11502052Accounts for Share buy-backsLandTrademarkVehicleInventoryGoodwill98700230001400060005000146700131700150001000072731695103205000150009142721305129686000013170098200 PrabeshUPRETI11502062Explain the accounting standard on fair value measurementEquipmentPatentBuildingInventoryGoodwill1087002500016000700060001627001447001800012000871320041283060001800099987229961471770000144700108200 Hafiz Saad BinASAD11502068How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryBrandFittingsInventoryGoodwill11470026000160007000600016970015170018000120008784199112250600018000105916240091477570000151700114200 QasimSHABBIR11502098Impairment loss for Cash generating units excluding GoodwillplantCopyrightMachinery InventoryGoodwill144700330002100090007000214700193700210001400010195232514800700021000134505306751952090000193700144200 Nikhil AnilPATIL11502139Reversal of an impairment loss for GoodwillLandFranchiseFurnitureInventoryGoodwill1857004300027000120001000027770024770030000200001452533632112010000300001711753963724888120000247700185200 HaroonBASHIR11502168Explain the main objectives of AASB 13EquipmentTrademarkVehicleInventoryGoodwill2147004900031000130001100031870028570033000220001602836582314011000330001986724534228686130000285700214200 MuhammadUSMAN11600002Impairment loss for Cash generating units including GoodwillFactoryPatentBuildingInventoryGoodwill4870011000700030002000717006570060004000292166042002000600145779103406580300006569948200 NipenMAHARJAN11600020Accounting for finance leases by lesseesplantBrandFittingsInventoryGoodwill6670015000900040003000977008870090006000441299259503000899962288140088405400008870166200 RojanTULADHAR11600028Disclosures for finance leasesLandCopyrightMachinery InventoryGoodwill7470017000110005000400011170099700120008000581913248570400012000688811567610143500009970074200 ManojKHADKA11600054Accounting for finance leases by manufacturer or dealer lessorsEquipmentFranchiseFurnitureInventoryGoodwill1007002300014000600050001487001337001500010000731316701017050001500093387213301298360000133700100200 BishalTANDUKAR11600056Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryTrademarkVehicleInventoryGoodwill1027002400015000600050001527001377001500010000724816941059050001500195452223061394160000137699102200 MahmudKHAN11600103Explain the nature of reserves and account for movements in reserves, including dividendsplantPatentBuildingInventoryGoodwill149700340002100090007000220700199700210001400010238232514360700020999139462316751956490000199701149200 DiwakarBOHARA11600107Accounts for Share buy-backsLandBrandFittingsInventoryGoodwill153700350002200090007000226700205700210001400010213232614620700021001143487326742053890000205699153200 Abdul AzeemKHAN11600149Explain the accounting standard on fair value measurementEquipmentCopyrightMachinery InventoryGoodwill1957004500028000120001000029070026070030000200001456633492084010000299991811344165125916120000260701195200 AneesSIWAKOTI11600155How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryFranchiseFurnitureInventoryGoodwill2017004600029000120001000029870026870030000200001457933252096010000300001871214267526904120000268700201200 BashuSAPKOTA11600169Impairment loss for Cash generating units excluding GoodwillplantTrademarkVehicleInventoryGoodwill2157005000032000140001200032370028770036000240001738940312580012000360001983114596929420140000287700215200 GaneshCHAULAGAIN11600177Reversal of an impairment loss for GoodwillLandPatentBuildingInventoryGoodwill2237005100032000140001200033270029670036000240001750539912504012000360002061954700929496140000296700223200 KripeshBISTA11600216Explain the main objectives of AASB 13EquipmentBrandFittingsInventoryGoodwill2627006000038000160001300038970035070039000260001893643252739013000390002437645567535261160000350700262200 Chi WaiSIT11600304Impairment loss for Cash generating units including GoodwillFactoryCopyrightMachinery InventoryGoodwill3507008100051000220001800052270046870054000360002615560413804018000540003245457495947196220000468700350200 Le QuanDO11600426Accounting for finance leases by lesseesplantFranchiseFurnitureInventoryGoodwill472700109000690003000025000705700630700750005000036322837653020250007500043637810062463698300000630700472200 NishanSILWAL11600475Disclosures for finance leasesLandTrademarkVehicleInventoryGoodwill521700120000760003300027000777700696700810005400039253902957180270008100048244711097170282330000696700521200 UmarHAYAT11600476Accounting for finance leases by manufacturer or dealer lessorsEquipmentPatentBuildingInventoryGoodwill522700120000760003300027000778700697700810005400039273901657100270008099948342711098470290330000697701522200 ReetuJOSHI11600511Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryBrandFittingsInventoryGoodwill557700128000810003500029000830700743700870005800042189968361280290008700051551111831774872350000743700557200 SimranMAHAT11600516Explain the nature of reserves and account for movements in reserves, including dividendsplantCopyrightMachinery InventoryGoodwill562700129000810003500029000836700749700870005800042237968360800290008700052046311931774920350000749700562200 SeharSAEED11600522Accounts for Share buy-backsLandFranchiseFurnitureInventoryGoodwill5687001310008300036000300008487007587009000060000435951004263630300009000052510512095876637360000758700568200 HarisIFTIKHAR11600537Explain the accounting standard on fair value measurementEquipmentTrademarkVehicleInventoryGoodwill5837001340008400036000300008677007777009000060000436851002962870300009000154001512397177713360000777699583200 IrfanALI11600539How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryPatentBuildingInventoryGoodwill5857001350008500037000310008737007807009300062000450711038865410310009300054062912461278459370000780700585200 LidiaBUN11600555Impairment loss for Cash generating units excluding GoodwillplantBrandFittingsInventoryGoodwill6017001380008700037000310008947008017009300062000451261035065250310009300155657412765080475370000801699601200 SydneyCATHERINE11600561Reversal of an impairment loss for GoodwillLandCopyrightMachinery InventoryGoodwill6077001400008800038000320009057008097009600064000465391072267390320009600056116112927881261380000809700607200 Tej BahadurTAMANG11600586Explain the main objectives of AASB 13EquipmentFranchiseFurnitureInventoryGoodwill6327001460009200040000330009437008447009900066000479591106769740330009900058474113493385026400000844700632200 SatomiTAKAHASHI11600588Impairment loss for Cash generating units including GoodwillFactoryTrademarkVehicleInventoryGoodwill6347001460009200040000330009457008467009900066000480011104269580330009900158669913495885042400000846699634200 BimalREGMI11600599Accounting for finance leases by lesseesplantPatentBuildingInventoryGoodwill6457001490009400040000330009617008627009900066000479531106669810330009900059774713793487019400000862700645200 Justine GallentesPEREZ11600637Disclosures for finance leasesLandBrandFittingsInventoryGoodwill6837001570009900043000360001018700910700108000720005238512029758503600010799963131514497191415430000910701683200 Elizabeth MellisaNAFTALIA11600648Accounting for finance leases by manufacturer or dealer lessorsEquipmentCopyrightMachinery InventoryGoodwill69470016000010100043000360001034700926700108000720005233712054760903600010800064236314794693391430000926700694200 PrajwalPATHAK11600658Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryFranchiseFurnitureInventoryGoodwill70470016200010200044000370001049700938700111000740005383312375779203700011100065086714962594208440000938700704200 MausamRIJAL11600661Explain the nature of reserves and account for movements in reserves, including dividendsplantTrademarkVehicleInventoryGoodwill70770016300010300044000370001054700943700111000740005378412388782803700011100065391615061295172440000943700707200 AakashSHRESTHA11600674Accounts for Share buy-backsLandPatentBuildingInventoryGoodwill72070016600010500045000370001073700962700111000740005377812387783503700011100066692215361397165450000962700720200 BabitaKAFLE KUNWAR11600675Explain the accounting standard on fair value measurementEquipmentBrandFittingsInventoryGoodwill72170016600010500045000370001074700963700111000740005379912374782703700011100066790115362697173450000963700721200 SanjuPURJA KHATRI11600686How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryCopyrightMachinery InventoryGoodwill73270016900010600046000380001091700977700114000760005526012746799403800011400067744015625498006460000977700732200 SabinaBOHARA11600735Impairment loss for Cash generating units excluding GoodwillplantFranchiseFurnitureInventoryGoodwill78170018000011300049000410001164700104170012300082000596441373486220410001230007220561662661043784900001041700781200 Thi Kim ThoaNGUYEN11600736Reversal of an impairment loss for GoodwillLandTrademarkVehicleInventoryGoodwill78270018000011300049000410001165700104270012300082000596651372186140410001230007230351662791043864900001042700782200 DipaFUYAL11600737Explain the main objectives of AASB 13EquipmentPatentBuildingInventoryGoodwill78370018000011300049000410001166700104370012300082000596861370986060410001230017240141662911043944900001043699783200 Dipit PrasadSHRESTHA11600745Impairment loss for Cash generating units including GoodwillFactoryBrandFittingsInventoryGoodwill79170018200011500049000410001178700105570012300082000596301370886620410001230007320701682921063384900001055700791200 Hafiz BilalMAQBOOL11600752Accounting for finance leases by lesseesplantCopyrightMachinery InventoryGoodwill79870018400011600050000420001190700106470012600084000610641406888690420001260017376361699321071315000001064699798200 Thi ThemTRUONG11600764Disclosures for finance leasesLandFranchiseFurnitureInventoryGoodwill81070018600011700050000420001205700107970012600084000611461402988250420001260007495541719711081755000001079700810200 Harmandeep Singh--11600804Accounting for finance leases by manufacturer or dealer lessorsEquipmentTrademarkVehicleInventoryGoodwill85070019600012300053000440001266700113470013200088000640011474692540440001320017866991812541137465300001134699850200 AditiyaJAIN11600815Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryPatentBuildingInventoryGoodwill86170019800012500054000450001283700114870013500090000654621504294960450001350007962381829581155045400001148700861200 VishnuNARAYANAN11600828Explain the nature of reserves and account for movements in reserves, including dividendsplantBrandFittingsInventoryGoodwill87470020100012700055000460001303700116570013800092000669101537597150460001380008077901856251172855500001165700874200 Syed Muhammad AbbasRIZVI11600835Accounts for Share buy-backsLandCopyrightMachinery InventoryGoodwill88170020300012800055000460001313700117570013800092000668891540097110460001380008148111876001182895500001175700881200 MuhammadWALEED11600852Explain the accounting standard on fair value measurementEquipmentFranchiseFurnitureInventoryGoodwill89870020700013000056000460001337700119970013800092000669101541296790460001380018317901915881203215600001199699898200 Ravikant-11600882How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryTrademarkVehicleInventoryGoodwill928700214000135000580004800013837001239700144000960006977816079101430480001440008589221979211248575800001239700928200 Hung LiemLIEN11600890Impairment loss for Cash generating units excluding GoodwillplantPatentBuildingInventoryGoodwill936700215000135000580004800013927001248700144000960006988716041100720480001440008668131989591249285800001248700936200 Jun SeukCHOI11600939Reversal of an impairment loss for GoodwillLandBrandFittingsInventoryGoodwill9857002270001430006100051000146770013147001530001020007416217079107590510001530009115382099211322416100001314700985200 Lyneth BinasCANALE11600942Explain the main objectives of AASB 13EquipmentCopyrightMachinery InventoryGoodwill9887002270001430006100051000147070013177001530001020007422317041107350510001529999144772099591322656100001317701988200 OleksandrREIPOLSKYI11600958Impairment loss for Cash generating units including GoodwillFactoryFranchiseFurnitureInventoryGoodwill100470023100014600063000520001496700134070015600010400075623173871098905200015599992907721361313501163000013407011004200 AnjilaKHATRI11600965Accounting for finance leases by lesseesplantTrademarkVehicleInventoryGoodwill101170023300014700063000520001506700135070015600010400075603174121098505200015600093609721558813601563000013507001011200 TiodoraTJONG11600968Disclosures for finance leasesLandPatentBuildingInventoryGoodwill101470023300014700063000520001509700135370015600010400075664173741096105200015599993903621562613603963000013537011014200 LuZHANG11600979Accounting for finance leases by manufacturer or dealer lessorsEquipmentBrandFittingsInventoryGoodwill102570023600014900064000530001527700136870015900010600077071177331119605300015900094862921826713780464000013687001025200 Ramandeep Singh--11600992Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryCopyrightMachinery InventoryGoodwill103870023900015100065000540001547700138570016200010800078519180671141505400016200196018122093313958565000013856991038200 AayushARYAL11601016Explain the nature of reserves and account for movements in reserves, including dividendsplantFranchiseFurnitureInventoryGoodwill6270014000900040003000927008370090006000439098063003000900058310130208370400008370062200 Padam BahadurSUNAR11601018Accounts for Share buy-backsLandTrademarkVehicleInventoryGoodwill64700150009000400030009570086700900060004377101560903000900160323139858391400008669964200 SambitK C11601037Explain the accounting standard on fair value measurementEquipmentPatentBuildingInventoryGoodwill837001900012000500040001237001117001200080005838132583704000120007786217675111635000011170083200 PradeepACHARYA11601115How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryBrandFittingsInventoryGoodwill16170037000230001000080002397002157002400016000116702670166008000240001500303433021340100000215700161200 BobbyATWAL11601126Impairment loss for Cash generating units excluding GoodwillplantCopyrightMachinery InventoryGoodwill17270040000250001100090002577002307002700018000130783029189309000270001596223697123107110000230700172200 Japheth KipropLAGAT11601139Reversal of an impairment loss for GoodwillLandFranchiseFurnitureInventoryGoodwill1857004300027000120001000027770024770030000200001452533632112010000300001711753963724888120000247700185200 Khurram ShehzadWAJID11601231Explain the main objectives of AASB 13EquipmentTrademarkVehicleInventoryGoodwill2777006400040000170001400041270037070042000280002037146952934014000420002573295930537066170000370700277200 BimeshSHRESTHA11601232Impairment loss for Cash generating units including GoodwillFactoryPatentBuildingInventoryGoodwill2787006400040000170001400041370037170042000280002039146832927014000420012583095931737073170000371699278200 Saugat RajSHRESTHA11601239Accounting for finance leases by lesseesplantBrandFittingsInventoryGoodwill2857006600042000180001500042670038170045000300002177050293200015000449992639306097138800180000381701285200 GaurabPRADHAN11601245Disclosures for finance leasesLandCopyrightMachinery InventoryGoodwill2917006700042000180001500043370038870045000300002183950163144015000449992698616198438856180000388701291200 BishalCHITRAKAR11601266Accounting for finance leases by manufacturer or dealer lessorsEquipmentFranchiseFurnitureInventoryGoodwill3127007200045000190001600046470041670048000320002328753623351016000480002894136663841649190000416700312200 RebikaDESHAR11601267Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryTrademarkVehicleInventoryGoodwill3137007200045000190001600046570041770048000320002330753493343016000479992903936665141657190000417701313200 RobertMUTWOL11601273Explain the nature of reserves and account for movements in reserves, including dividendsplantPatentBuildingInventoryGoodwill3197007400047000200001700047770042670051000340002466557093626017000510002950356829143374200000426700319200 AbdulMATEEN11601275Accounts for Share buy-backsLandBrandFittingsInventoryGoodwill3217007400047000200001700047970042870051000340002470756833610017000510002969936831743390200000428700321200 SandeshLAMICHHANE11601287Explain the accounting standard on fair value measurementEquipmentCopyrightMachinery InventoryGoodwill3337007700049000210001700049770044670051000340002468156953624017000510003090197130545376210000446700333200 PawanTIWARI11700003How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryFranchiseFurnitureInventoryGoodwill4970011000700030002000727006670060004000293665041402000600046764103506586300006670049200 PratimaSIWAKOTI KHATIWADA11700008Impairment loss for Cash generating units excluding GoodwillplantTrademarkVehicleInventoryGoodwill5470013000800030002000807007470060004000289068742302000600051810123137577300007470054200 SarojBHATTARAI11700064Reversal of an impairment loss for GoodwillLandPatentBuildingInventoryGoodwill11070025000160007000600016470014670018000120008757197812660600018001101943230221473470000146699110200 SurajSHANKAR11700078Explain the main objectives of AASB 13EquipmentBrandFittingsInventoryGoodwill124700290001800080007000186700165700210001400010168236514680700021001114532266351653280000165699124200 Muhammad HummayunMUGHAL11700091Impairment loss for Cash generating units including GoodwillFactoryCopyrightMachinery InventoryGoodwill137700320002000090007000205700184700210001400010162236214760700021000127538296381852490000184700137200 SudipKHAREL11700094Accounting for finance leases by lesseesplantFranchiseFurnitureInventoryGoodwill140700320002000090007000208700187700210001400010222232514530700021000130478296751854790000187700140200 SaminMAHARJAN11700096Disclosures for finance leasesLandTrademarkVehicleInventoryGoodwill142700330002100090007000212700191700210001400010157234914950700021001132543306511950590000191699142200 Tommy AlexanderWONG11700104Accounting for finance leases by manufacturer or dealer lessorsEquipmentPatentBuildingInventoryGoodwill150700350002200090007000223700202700210001400010158235914830700021000140542326412051790000202700150200 YatinARORA11700108Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryBrandFittingsInventoryGoodwill15470036000230001000080002317002077002400016000115832695172208000240001431173330521278100000207700154200 RonishSHRESTHA11700129Explain the nature of reserves and account for movements in reserves, including dividendsplantCopyrightMachinery InventoryGoodwill17570040000250001100090002607002337002700018000131392991187009000270001625613700923130110000233700175200 ShaheryarNADEEM11700130Accounts for Share buy-backsLandFranchiseFurnitureInventoryGoodwill17670041000260001100090002637002367002700018000130513028192009000269991636493797224080110000236701176200 YogeshGOTAME11700134Explain the accounting standard on fair value measurementEquipmentTrademarkVehicleInventoryGoodwill18070042000260001100090002687002417002700018000130783040188209000270001676223896024118110000241700180200 RabinJOSHI11700141How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryPatentBuildingInventoryGoodwill1877004300027000120001000027970024970030000200001456733372095010000299991731333966324905120000249701187200 Thi DuongNGUYEN11700146Impairment loss for Cash generating units excluding GoodwillplantBrandFittingsInventoryGoodwill1927004400028000120001000028670025670030000200001456033252116010000300011781404067525884120000256699192200 DipeshGAUTAM11700159Reversal of an impairment loss for GoodwillLandCopyrightMachinery InventoryGoodwill2057004700030000130001100030670027370033000220001600836582335011000330011896924334227665130000273699205200 SarojSHARMA11700162Explain the main objectives of AASB 13EquipmentFranchiseFurnitureInventoryGoodwill2087004800030000130001100031070027770033000220001601536832302011000330001926854431727698130000277700208200 SujitaBASNET11700180Impairment loss for Cash generating units including GoodwillFactoryTrademarkVehicleInventoryGoodwill2267005200033000140001200033770030170036000240001745540042541012000360002092454799630459140000301700226200 Hafiz MuhammadSULEMAN11700183Accounting for finance leases by lesseesplantPatentBuildingInventoryGoodwill2297005300033000140001200034170030570036000240001746240292509012000360002122384897130491140000305700229200 YubarajBANIYA11700189Disclosures for finance leasesLandBrandFittingsInventoryGoodwill2357005400034000150001200035070031470036000240001747540042521012000360002182254999631479150000314700235200 Suk BahadurGURUNG11700191Accounting for finance leases by manufacturer or dealer lessorsEquipmentCopyrightMachinery InventoryGoodwill2377005500035000150001200035470031870036000240001740940282563012000360002202915097232437150000318700237200 PrakashPOKHAREL11700204Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryFranchiseFurnitureInventoryGoodwill2507005800037000160001300037470033570039000260001885543622783013000390002318455363834217160000335700250200 PrakashTAMANG11700224Explain the nature of reserves and account for movements in reserves, including dividendsplantTrademarkVehicleInventoryGoodwill2707006200039000170001400040270036070042000280002039246702938014000420002503085733036062170000360700270200 SuchinTHAPA11700227Accounts for Share buy-backsLandPatentBuildingInventoryGoodwill2737006300040000170001400040770036570042000280002034446832973014000420002533565831737027170000365700273200 DwiOLIVIA11700299Explain the accounting standard on fair value measurementEquipmentBrandFittingsInventoryGoodwill3457008000050000220001800051570046170054000360002616260543784018000540003195387394646216220000461700345200 MuhammadAATIR11700304How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryCopyrightMachinery InventoryGoodwill3507008100051000220001800052270046870054000360002615560413804018000540003245457495947196220000468700350200 RajivGURAGAIN11700306Impairment loss for Cash generating units excluding GoodwillplantFranchiseFurnitureInventoryGoodwill3527008100051000220001800052470047070054000360002619660163788018000540003265047498447212220000470700352200 DurgaPUN MAGAR11700325Reversal of an impairment loss for GoodwillLandTrademarkVehicleInventoryGoodwill3717008500054000230001900055270049570057000380002765763254018019000570003440437867549982230000495700371200 SahilAHUJA11700375Explain the main objectives of AASB 13EquipmentPatentBuildingInventoryGoodwill4217009700061000260002200062770056170066000440003200873624630022000660003896928963856370260000561700421200 ShubhamSETIA11700393Impairment loss for Cash generating units including GoodwillFactoryBrandFittingsInventoryGoodwill43970010100064000280002300065570058670069000460003344876834869023000690004062529331759131280000586700439200 AshishKHARAL11700404Accounting for finance leases by lesseesplantCopyrightMachinery InventoryGoodwill45070010400066000280002300067170060270069000460003340177074891023000689994172999629361109280000602701450200 SujanKAPRI11700420Disclosures for finance leasesLandFranchiseFurnitureInventoryGoodwill46670010700067000290002400069370062170072000480003496480165020024000720004317369898461980290000621700466200 SapanaSAPKOTA11700437Accounting for finance leases by manufacturer or dealer lessorsEquipmentTrademarkVehicleInventoryGoodwill483700111000700003000025000719700644700750005000036385835052660250007500144731510265064734300000644699483200 SayakaHASUMI11700450Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryPatentBuildingInventoryGoodwill496700114000720003100026000739700661700780005200037833868354840260007800045886710531766516310000661700496200 HossainSHADAB11700471Explain the nature of reserves and account for movements in reserves, including dividendsplantBrandFittingsInventoryGoodwill517700119000750003200027000770700689700810005400039280902956910270008100047842010997169309320000689700517200 TaraCHAND11700502Accounts for Share buy-backsLandCopyrightMachinery InventoryGoodwill548700126000790003400028000815700731700840005600040768936258700280008400050793211663873130340000731700548200 SushantKOIRALA11700505Explain the accounting standard on fair value measurementEquipmentFranchiseFurnitureInventoryGoodwill551700127000800003400028000820700736700840005600040721937459050280008400051097911762674095340000736700551200 RahulGURUNG11700508How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryTrademarkVehicleInventoryGoodwill554700128000810003500029000827700740700870005800042127972161520290008700051257311827974848350000740700554200 AshishMAHARJAN11700527Impairment loss for Cash generating units excluding GoodwillplantPatentBuildingInventoryGoodwill5737001320008300036000300008547007647009000060000436441004263140300009000053005612195876686360000764700573200 BabinSHAKYA11700529Reversal of an impairment loss for GoodwillLandBrandFittingsInventoryGoodwill5757001320008300036000300008567007667009000060000436851001662980300008999953201512198476702360000766701575200 Harjinder Singh--11700542Explain the main objectives of AASB 13EquipmentCopyrightMachinery InventoryGoodwill5887001350008500037000310008767007837009300062000451331035065170310009300054356712465078483370000783700588200 TatjanaGORGIEVSKA11700564Impairment loss for Cash generating units including GoodwillFactoryFranchiseFurnitureInventoryGoodwill6107001400008800038000320009087008127009600064000466021068367150320009600056409812931781285380000812700610200 Jaspreet Kaur--11700571Accounting for finance leases by lesseesplantTrademarkVehicleInventoryGoodwill6177001420008900038000320009187008227009600064000465801070867110320009599957112013129282289380000822701617200 ZekiyeNAZLIGUL11700591Disclosures for finance leasesLandPatentBuildingInventoryGoodwill6377001470009300040000330009507008517009900066000479531105469930330009900058974713594686007400000851700637200 SnehaJOSHI11700606Accounting for finance leases by manufacturer or dealer lessorsEquipmentBrandFittingsInventoryGoodwill652700150000950004100034000972700870700102000680004944111362719603400010199960325913863887804410000870701652200 SiyunZENG11700610Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryCopyrightMachinery InventoryGoodwill656700151000950004100034000977700875700102000680004946911375715603400010200060723113962587844410000875700656200 AngelinaSIOE11700650Explain the nature of reserves and account for movements in reserves, including dividendsplantFranchiseFurnitureInventoryGoodwill69670016000010100043000360001036700928700108000720005237812029759303600010800064432214797193407430000928700696200 Depi HandayaniLIN11700658Accounts for Share buy-backsLandTrademarkVehicleInventoryGoodwill70470016200010200044000370001049700938700111000740005383312375779203700011100065086714962594208440000938700704200 MijiPARK11700700Explain the accounting standard on fair value measurementEquipmentPatentBuildingInventoryGoodwill746700172000108000460003800011107009967001140007600055273127327995038000114000691427159268100005460000996700746200 Sahil--11700706How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryBrandFittingsInventoryGoodwill75270017300010900047000390001120700100370011700078000567421304182170390001170006959581599591007834700001003700752200 DewiPUTRI11700725Impairment loss for Cash generating units excluding GoodwillplantCopyrightMachinery InventoryGoodwill77170017700011200048000400001148700102870012000080000582031335084470400001200007134971636501035534800001028700771200 JenishAWAL11700727Reversal of an impairment loss for GoodwillLandFranchiseFurnitureInventoryGoodwill77370017800011200048000400001151700103170012000080000581891338784230400001199997155111646131035774800001031701773200 MeijiSTELLA11700752Explain the main objectives of AASB 13EquipmentTrademarkVehicleInventoryGoodwill79870018400011600050000420001190700106470012600084000610641406888690420001260017376361699321071315000001064699798200 Perrie Junn NavarrozaSOLANO11700771Impairment loss for Cash generating units including GoodwillFactoryPatentBuildingInventoryGoodwill81770018800011800051000420001216700109070012600084000611261405488210420001260017565741739461091795100001090699817200 Sardar MuhammadABDULLAH11700800Accounting for finance leases by lesseesplantBrandFittingsInventoryGoodwill84670019500012300053000440001261700112970013200088000639731473392930440001319997827271802671137075300001129701846200 Malik Muhammad EhteshamAYUB11700815Disclosures for finance leasesLandCopyrightMachinery InventoryGoodwill86170019800012500054000450001283700114870013500090000654621504294960450001350007962381829581155045400001148700861200 DevrajGUPTA11700832Accounting for finance leases by manufacturer or dealer lessorsEquipmentFranchiseFurnitureInventoryGoodwill87870020200012700055000460001308700117070013800092000669371538896750460001380008117631866121173255500001170700878200 NishanPUN MAGAR11700833Describe the shareholder’s equity of a sole proprietor, partnership and companyFactoryTrademarkVehicleInventoryGoodwill87970020200012700055000460001309700117170013800092000669581537596670460001380008127421866251173335500001171700879200 AnishNIRAULA11700848Explain the nature of reserves and account for movements in reserves, including dividendsplantPatentBuildingInventoryGoodwill89470020600013000056000460001332700119470013800092000668831539997180460001380008278171906011202825600001194700894200 TakafumiMAEKAWA11700879Accounts for Share buy-backsLandBrandFittingsInventoryGoodwill925700213000134000580004800013787001234700144000960006982616067101080480001440018558741969331238925800001234699925200 Himanshi--11700910Explain the accounting standard on fair value measurementEquipmentCopyrightMachinery InventoryGoodwill9567002200001390006000050000142570012757001500001000007271416721105650500001500008839862032791284356000001275700956200 SandesTHAPA11700913How to calculate Recoverable amount, Value in use, Fair value less cost of disposalFactoryFranchiseFurnitureInventoryGoodwill9597002210001390006000050000142970012797001500001000007272116746105330500001500008869792042541284676000001279700959200 ReaseyTHAI11700948Impairment loss for Cash generating units excluding GoodwillplantTrademarkVehicleInventoryGoodwill9947002290001440006200051000148070013277001530001020007418217078107390510001529999205182119221332616200001327701994200 PravinPOUDEL11700951Reversal of an impairment loss for GoodwillLandPatentBuildingInventoryGoodwill9977002290001440006200051000148370013307001530001020007424317041107160510001530009234572119591332846200001330700997200 Yuliana--11700954Explain the main objectives of AASB 13EquipmentBrandFittingsInventoryGoodwill100070023000014500062000510001488700133570015300010200074196170531075105100015300092650421294713424962000013357001000200 SeemaPANDEY11700959Impairment loss for Cash generating units including GoodwillFactoryCopyrightMachinery InventoryGoodwill100570023100014600063000520001497700134170015600010400075644173751098105200015600093005621362513501963000013417001005200 Manish Kumar--11700960Accounting for finance leases by lesseesplantFranchiseFurnitureInventoryGoodwill100670023200014600063000520001499700134370015600010400075610174251096605200015600193109021457513503463000013436991006200 ShishirSAPKOTA11700962Disclosures for finance leasesLandTrademarkVehicleInventoryGoodwill100870023200014600063000520001501700134570015600010400075651174001095005200015600193304921460013505063000013456991008200 AasthaTHAKURI11700985Accounting for finance leases by manufacturer or