II. Supply the appropriate initial and subsequent measurement of the following financial statement elements using the following codes: Fair Value Cost or Transaction Price FVIPL FVTOCI Amortized Cost E Present Value Initial Measurement Sabsequent Measurement Available for Sale Financial Assets 41 42 Held-to-Maturity Investments 43 44 Non-Marketable Investments 45 46 Lease Receivable 47 48 Other Current Assets 49 50 Short-term Borrowings 51 52 Financial Derivatives 53 54 Lease Liability Trade Payable 55 56 57 58 Employee Benefit Obligation 59 60 Deferred Revenue 61 62 Long Term Debts or Borrowings Due from Employees Prepayments 63 64 65 66 67 68 Right-to-Use Assets 69 70

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter13: Investments And Long-term Receivables
Section: Chapter Questions
Problem 28GI
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Answer only 47-50
II. Supply the appropriate initial and subsequent measurement of the following financial statement elements using
the following codes:
Fair Value Cost or Transaction Price
FVTPL
FVTOCI
Amortized Cost
Present Value
Initial Measurement
Subsequent
Measurement
Available for Sale Financial Assets 41
Held-to-Maturity Investments
43
44
Non-Marketable Investments
45
46
Lease Receivable
47
48
Other Current Assets
49
s0
Short-term Borrowings
51
52
Financial Derivatives
53
54
Lease Liability
Trade Payable
Employee Benefit Obligation
55
$6
57
58
59
60
Deferred Revenue
61
62
Long Term Debts or Borrowings
Due from Employees
63
64
65
66
Prepayments
Right-to-Use Assets
67
68
69
70
IIIII
Transcribed Image Text:II. Supply the appropriate initial and subsequent measurement of the following financial statement elements using the following codes: Fair Value Cost or Transaction Price FVTPL FVTOCI Amortized Cost Present Value Initial Measurement Subsequent Measurement Available for Sale Financial Assets 41 Held-to-Maturity Investments 43 44 Non-Marketable Investments 45 46 Lease Receivable 47 48 Other Current Assets 49 s0 Short-term Borrowings 51 52 Financial Derivatives 53 54 Lease Liability Trade Payable Employee Benefit Obligation 55 $6 57 58 59 60 Deferred Revenue 61 62 Long Term Debts or Borrowings Due from Employees 63 64 65 66 Prepayments Right-to-Use Assets 67 68 69 70 IIIII
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