Bidlow Construction Corporation

|BidLow Construction Corporation |
|Candidate: |Shuang Liang | |

|S4 |
|PM |

|S18 – PQ |The student demonstrates professional
value in |less cost to sell vs. | | |
| | |use) |value in use) | | |
|D3 – Other issues |Identifies the |Discusses 1 of the issues |Discusses both of the |C and compares IFRS |NA |
| |replacement parts or| |issues |treatment to ASPE for both| |
| |the amortization/ | | |issues | |
| |depreciation issue | | | |
| | |
| |RC – Reasonable attempt to revise forecasted 2013 operating income n |
| | |
| |C – Prepares a reasonable revised forecast of 2013 operating income |
| | |
| |HC – Prepares a complete revised forecast of 2013 operating income |
|Marker Notes |Operating income – 2013: |
| |Attempts = incorporates at least 1 attempt at an IFRS adjustment y |
| |Reasonable attempt = incorporates 1 correct IFRS adjustment n