Investment property的初始计量逻辑同PPE,无论investment property是基于什么后续计量的model,初始计量的逻辑是一致的。 Right-of-use assets(IFRS 16)的逻辑同PPE(FR课程里lease所涉及的initial direct costs和deposit等,基本都是资本化的)。 Biological assets(BA)较为特殊,只需要记住总是衡量为FV-costs to sell,那...
PROPERTY DISPOSALS 1: TRADING OR INVESTMENT?Examines the tax treatment of property disposals in Great Britain. Tax laws governing such property transactions; Business asset roll-over relief; Treatment of property hold...
Investment Property OBJECTIVE SCOPE DEFINITIONS RECOGNITION MEASUREMENT AT RECOGNITION DISPOSALSProperty, InvestmentPayment, SharebasedContracts, InsuranceOperations, Discontinued
On this basis, the technical concept of “mining, dressing, backfilling + X” integrated green mining (Figure 4d) has been proposed. The “X” consists of active control for strata movement, gob-side entry retaining, gas extraction, disaster prevention and control, and water conservation mining...