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CalculationAdvancedVariant — group VG.IAS38.000805Published

Question · Reconciliation of carrying amount

For its Brands and licences class, the Brazilian subsidiary of the Ystrane group reports an opening carrying amount of 1,250,000 and a closing carrying amount of 1,180,000. The known movements are amortisation of 175,000, impairment losses of 40,000 and negative net exchange differences of 15,000. There were no disposals and no revaluations. Which amount of additions must be shown for the reconciliation to balance?

Opening carrying amount
1,250,000
Amortisation for the period
175,000
Impairment losses for the period
40,000
Net exchange differences (negative)
15,000
Closing carrying amount
1,180,000
Your answer

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