ACCA IAS16考试,难点解析! IAS 16 Property, Plant, and Equipment(固定资产)是ACCA SBR考试中的选考内容,通常占3-8分,是考生们比较熟悉且常考的内容。考试中通常以讨论题的形式出现。 📚 关联章节 IAS 16与IFRS 13 Fair Value(公允价值)一起考,评估资产的公允价值。 IAS 16与IAS 37 Provisions(准备)一...
ACCASBRIAS16Lease笔记 下载积分: 500 内容提示: IAS 16 Lease — Identify a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The right to control the use ...
4.2 IAS 16 不动产、厂房与设备:后续计量(上) 王建玲,西安交通大学管理学院会计与财务系副教授,博士生导师,管理学博士。本课程讲授财务会计基本理论,基于单一报告主体的公司制企业财务报表编制,集团公司合并财务报表编制,及关于财务报表分析和解释等主要内容。
ACCA 考试:F7、P2 F7和P2学员在刚接触我们的课程时,大多反馈无法解读教材中提到的各项会计准则。主要原因之一是存在语言障碍,在此文章中,我们会采取中英对照的方式来一一解读IAS 16号国际会计准则。 IAS 16 Property, Plant and Equipment 国际会计准则第16号-不动产、厂房和设备 1. Scope This standard is applie...
糊糊的小Up主第一次发专栏。因为自己也在考Acca,目前到了P level,在备考SBR。 12月考季SBL过了以后现在才重出江湖 然后每次学准则的时候自己也会整理成Notes,所以是准则分享也是激励自己学习吧。 目前计划日更一则或者两则准则,然后欢迎正在学FA, FR,SBR的集美们在评论区共同讨论。希望我的flag不要倒🙊...
相互沟通是维系团队的一个关键要素。有什么话不要憋在肚子里,多多与人交流,也让人家多了解自己,这样可以避免许多无谓的误会和矛盾。ACCA课程所涉内容较广,考试难度较大。考生需进行充分准备,才有望通过考试。为帮助大家尽快通过考试,今天东奥小编为大家整理了SBR科目知识点,让我们从基础出发,赶紧学起来吧。
ACCA SBR IAS 16 PPE笔记修订版本.pdf,IAS 16 PPE * 有时候 recognition 完后,要注意一下是否年末,若不是年末要写上 depreciation Definition Property, plant and equipment are tangible assets that: – Are held for use in the production or supply of goods or se
ACCASBRIAS16Lease笔记 IAS 16 Lease — Identify a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The right to control the use of an identified asset depends on the ...
ACCA SBR IAS 16 Lease 笔记IAS 16 Lease —Identify a lease A contract is, or contains, a lease if the contract conveysthe right to controlthe use of anidentified assetfora period of timein exchangeforconsideration. The right to control the use of an identified asset depends on the lessee ...
ACCA agrees with the ED’s main proposal that bearer plants should be recognised at cost in accordance with IAS 16, rather than fair value as currently. We concur with the view that the mature plants or trees are not produce (as they are not themselves harvested, or g...