On January 1, 2021, Jhan Syric Corporation start commencing its business. It acquires several building for long-term capital appreciation. On the same day, the entity acquired land for long-term capital appreciation. The aforesaid building was acquired through issuance of 10,000 ordinary shares and has 10 years economic life with P50,000 salvage value. The fair value of the building on January 1, 2021 is immeasurable and the fair value of the ordinary share is P75 and the par value is P50 per share. The land is acquired through payment of cash amounting to P1,000,000 and balance through issuing bonds payable with face amount of P1,000,000 and fair value of P1,100,000. The fair value of the land is P2,500,000. The company uses fair value model in the subsequent measurement of both the building and land. What is the carrying amount of PPE at December 31, 2021? * P2,780,000 P2,550,000 P2,555,000 P0

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2021, Jhan Syric Corporation start commencing its business. It acquires several building for long-term capital appreciation. On the same day, the entity acquired land for long-term capital appreciation. The aforesaid building was acquired through issuance of 10,000 ordinary shares and has 10 years economic life with P50,000 salvage value. The fair value of the building on January 1, 2021 is immeasurable and the fair value of the ordinary share is P75 and the par value is P50 per share. The land is acquired through payment of cash amounting to P1,000,000 and balance through issuing bonds payable with face amount of P1,000,000 and fair value of P1,100,000. The fair value of the land is P2,500,000. The company uses fair value model in the subsequent measurement of both the building and land. What is the carrying amount of PPE at December 31, 2021? * P2,780,000 P2,550,000 P2,555,000 P0
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