Provide and record the journal entries required for tch

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Reference no: EM13678869

- Review the required disclosures for a discontinued operation in IFRS 5 and ASC 205-20-50 and      ASC 360-10-45. Identify which paragraphs are the most relevant in detailing the necessary disclosures for discontinued operations.

-  Provide and record the journal entries required for TCH's remeasurement.

-  Draft the required disclosures and revisions to the comparative consolidated financial statements assuming DHI reports using US GAAP.

-  Draft the required disclosures and revisions to the comparative consolidated financial statements assuming DHI reports using IFRS.

-  Considering the above analyses in the previous requirements, explain if US GAAP or IFRS provides better information about discontinued operations for users of the financial statements.

(All $ amounts in millions)

 

Consolidated DHI

TCH

Statement of financial position

2014

2013

2014

2013

Cash

  $       20

  $       30

  $      (30)

  $       10

Inventory

360

380

80

50

PP&E

450

460

200

210

Liabilities

100

90

20

20

Equity

730

780

230

250

Income statement

 

 

 

 

Revenue

1,700

1,750

500

600

Expenses

(1,400)

(1,350)

(540)

(580)

Pretax income (loss)

300

400

(40)

20

Income tax expense (benefit)

(150)

(200)

20

(10)

Net income (loss)

$     150

$     200

$      (20)

$       10

Cash flows

 

 

 

 

Operating activities

$     150

$     200

$      (20)

$       10

Investing activities

(100)

(120)

-

(10)

Financing activities

(60)

(100)

(20)

(10)

Beginning cash

30

50

10

20

Ending cash

$       20

$       30

$      (30)

$       10

Reference no: EM13678869

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