勉強を開始するまで、いつも時間がかかってしまう。
もうちょっと早めに開始しよ！
本日は、
F3 TBS問題
M6 ①②
M7 ①②③④
M8 ①② を練習します。
集中！
Point 1:
Lack Commercial Substance:
1) cost of new machine=the book value of the old machine+cash paid
2) もらった現金が旧machineの25%以下の場合、
Gain= cash received/ Fair value of the old machine × the difference between the (fair value - book value of the old machine)
cost of new machine= Gain + the book value of the old machine - cash received
Have Commercial Substance:
cost of new machine=the fair value of old machine+cash paid