[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29432":3,"doc-seo-29432":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},29432,687197207639,"Asher","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","FA Tutorial 2 IAS 16","A set of accounting tutorial questions applying IAS 16 to non-current assets, covering both initial measurement and subsequent depreciation. Henry’s pasta machinery is analyzed under straight-line prorata basis and then motor vehicles under reducing balance depreciation at 40% with full-year treatment in the year of acquisition. Additional scenarios test capitalisation rules for plant costs, including delivery, warranties, modifications, and treatment of installation, employee training, and preproduction safety testing. Multiple-choice items assess capital expenditure selection, core depreciation concepts, and when reducing balance is more suitable. An extended trial-balance problem requires computing depreciation, receivables allowances, and producing the statement of profit or loss and statement of financial position.","cbCainlKaPY1fhTU","https://ap.wps.com/l/cbCainlKaPY1fhTU","pdf",225611,1,2,"English","en","",1778282912,5,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":63,"head_meta":65,"extra_data":67,"updated_unix":24},105,"fa-tutorial-2-ias-16",{"@graph":32,"@context":62},[33,48],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,43,46],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":20},"https://docshare.wps.com/document/","Document",{"item":44,"name":12,"@type":39,"position":45},"https://docshare.wps.com/document/exam/",3,{"item":47,"name":13,"@type":39,"position":11},"https://docshare.wps.com/document/fa-tutorial-2-ias-16/29432",{"url":47,"name":13,"@type":49,"author":50,"headline":13,"publisher":52,"fileFormat":55,"description":14,"dateModified":56,"datePublished":56,"encodingFormat":55,"isAccessibleForFree":57,"interactionStatistic":58},"DigitalDocument",{"name":9,"@type":51},"Person",{"url":37,"name":53,"@type":54},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":59,"interactionType":60,"userInteractionCount":4},"InteractionCounter",{"@type":61},"ViewAction","https://schema.org",{"og:url":47,"og:type":64,"og:title":13,"og:site_name":53,"og:description":14},"article",{"robots":66,"canonical":47},"index,follow",{"doc_id":7,"site_id":29}]