論文代寫價錢：新規則對Woolworths的影響
論文代寫價錢：新規則對Woolworths的影響
新規則對Woolworths的一些影響討論如下:該公司的主要問題將出現在評估物業及其與業主簽訂的租約上。當財產是新的時候，這個過程可能是平穩的，但是隨著時間的推移，當使用情況惡化時，價值計量可能會打擊他們的財務實力和負債。 2. 當可收回金額小於扣除折舊後的物業實際成本時，可作為沖銷處理。反之，當可收回金額大於扣除累計折舊後的實際成本時，差額將逆轉之前確認的損失，或者在資產處置前不能實現(註釋:澳大利亞採用ifrs——來自AASB的澄清，2009)。這可能會給公司在保留資本支出和庫存價值方面造成混亂。
3.當收回的金額超過成本時，可能會有人試圖考慮故意讓租賃貶值，從而導致他們通過出售資產變現。特別是對於伍爾沃斯這樣一家擁有數千家店舖租賃和所有權的大公司來說，財務報表可能無法反映這些物業的真實價值。 4. 公司租賃跡象時按照規定,將共享利益的責任,通貨膨脹與支付,和店主一起益處和風險,將會有重大利益衝突的估值測量,可能使用不同的評估”給兩個不同的測量。5. 公司可能長期不被允許擁有該店，該店的租賃價值和物業價值從一開始就明顯偏高，從而導致財務緊張，不願意繼續租賃。這些因素也可能對房地產市場價值的變化和估值方法的不斷變化產生重大影響。
論文代寫價錢：新規則對Woolworths的影響
Some of the impacts of the new rules on Woolworths are discussed below: 1. The main issue for the company will emerge in valuing the properties and the leases they enter with property owners. The process may be smooth when the property is new, but over time when the use deteriorates, the value measurement may hit their financial strength and the liability. 2. When the recoverable amount is lesser than the actual cost of the property deducting depreciation, it would be treated as a write-off. In converse, when the recoverable amount is more than the actual cost deducting cumulative depreciation, the difference will reverse the loss recognised previously or shall not be realised until the asset is disposed (Comment: Australia’s Adoption of IFRSs-A Clarification from the AASB, 2009). This may create confusion for the company in retaining their capital expenditure and the stores value.
3. There may be an attempted deliberation to intentionally devalue the leases when the amount to be recovered is to be more than the cost, leading them to realise money by selling the asset. Especially, for a company as large as Woolworths with thousands of store leases and ownership, the financial statements may not reflect the true valuation of the properties. 4. When the company signs leases according to the rules, it will be made to share the interest liability, the inflation linked payments, and benefits and risks along with the store owner, there will be significant conflict of interest in terms of the valuation measurement, who may employ different valuers’ giving two distinct measurements. 5. The company may not be allowed to own the store for a long time whose lease value and the property value is significantly high from the beginning, turning into a financial strain and non-willingness to continue the lease. These may also be impacted greatly on the changes in market value of properties and the measurements of valuation changing from time to time.
