(a)[9]
Prepare a non-current assets schedule for the year ended 31 March 2020 in line with the provisions of IAS16, for inclusion in the notes to the accounts.
(b)[10]
Use the table below to identify the total amounts from the summarised ledger accounts that would be shown in the statement of cash flows for the year ended 31 March 2020, and state which section of the statement of cash flows each amount belongs in.
(c)[2]
Explain how your response to (a) would change if the premises were revalued upwards at the end of the year.
(d)[2]
Explain how your answer to (b) would change if the premises were revalued upwards at the end of the year.
(e)[2]
State two items, apart from the initial purchase price, that may be included in the total cost of a non-current asset under IAS16.