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CalculationAdvancedVariant — group VG.IAS38.000805Published

Question · Reconciliation of carrying amount

Pirmond's intern prepared the reconciliation for the Patents class but forgot the line for amortisation for the period. Data: opening carrying amount 300,000, additions 80,000, disposals at a carrying amount of 20,000, closing carrying amount per the trial balance 310,000. No other movement occurred. Which amortisation amount must appear in the reconciliation?

Opening carrying amount
300,000
Additions for the period
80,000
Disposals (carrying amount)
20,000
Closing carrying amount (trial balance)
310,000
Your answer

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