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1. Davis Enterprises, Inc. has a December 31 year end. On January 11, 2017, Davi

ID: 2564374 • Letter: 1

Question

1. Davis Enterprises, Inc. has a December 31 year end. On January 11, 2017, Davis Enterprises, Inc. purchased a truck for heavy-duty hauling for $40,000. The truck is expected to be used for 5 years and it has an estimated salvage value of $5,000. If the straight-line method of depreciation is used (with a full month's depreciation taken in a month of acquisition and none in the month of sale or disposal), determine the following.

2. Why major difference currently Exist between U.S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) regarding the reporting of property, plant, and equipment? What justifications are made for the U.S. GAAP approach versus the IFRS approach to this difference?

Explanation / Answer

We are charging the Depreciation of 7,000 per year during the 5 year until assets would be sold by company.

The major differences of US GAAP and IFRS GAAP are following :