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CalculationIntermediateVariant — group VG.IAS38.000804Published

Question · Reconciliation of carrying amount

Dorvane's Software class has an opening carrying amount of 500,000. During the year: additions of 120,000, amortisation of 85,000, impairment losses of 15,000 and disposals at a carrying amount of 30,000. What closing carrying amount must be shown in the reconciliation?

Opening carrying amount
500,000
Additions for the period
120,000
Amortisation for the period
85,000
Impairment losses for the period
15,000
Disposals (carrying amount)
30,000
Your answer

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