the asset by an entity. 不动产、厂房和设备的确认 Recognition 一项不动产、厂房和设备在以下条件下应确认为一项资产: 7 The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if: 与核资产有关的未来经济利益可能流入企业;和 该资产对企业的成本能可靠地...
3.Directly attributable costs of bringing the asset to working condition for its intended use, eg: The cost of site preparation, initial delivery and handling costs, installation costs, testing and professional fees(architects, engineers)(使固定资产达到预定可使用状态前所发生的可直接归属于此项资产的...
ACCA P1 Agency Cost & Problem Resolution - Agency Theory 02:59 ACCA P1 Introduction to Agency Theory 04:16 ACCA P1 Introduction to Corporate Governance 03:29 ACCA P1 Key concepts in Corporate Governanace你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法 03:14 ACCA P2 Def...
IFRS5Non-currentassetheldforsale(持有待售固定 资产) PreparedbyJamesYus 2 Property,ntequipment PreparedbyJamesYus 3 IAS16Property,ntequipment PreparedbyJamesYus 4 KeypointofIAS16-PPE 1.Definition:PPE 2.Recognitioncriteria 3.measurement Initialmeasurement:Cost ...
(b)the cost of the item can be measured reliably.Measurement at recognition: An item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost. The cost of an item of property, plant and equipment is the cash price equivalent at the ...
It is probable that future economic benefits associated with the asset will flow to the entity, (satisfied when risks and rewards have passed to the entity); and the cost of the asset to the entity can be measured reliably.* 4.1 Capital Expenditures ...
2、nition of property, plant and equipment depends on two criteria.a)It is probable that future economic benefits associated with the asset will flow to the entityThe cost of the asset to the entity can be measured reliablyb)Initial measurementInitial measurementOnce an item of property, plant ...
(a)areheldforuseintheproductionorsupplyofgoodsor services,forrentaltoothers,orforadministrative purposes;and (b)areexpectedtobeusedduringmorethanoneperiod。 Thecostofanitemofproperty,plantandequipmentshallbe recognisedasanassetif,andonlyif: (a)itisprobablethatfutureeconomicbenefitsassociatedwith ...
11 ACCA F2 - Lecture 30 - Cost Book-Keeping 22:45 ACCA F2 - Lecture 31 - Introduction to Marginal Costing 21:56 ACCA F2 - Lecture 32 - Marginal Costing Profit Calculations 16:17 ACCA F2 - Lecture 33 - Absorption and Marginal Costing Profits 38:39 ACCA F2 - Lecture 34 - Job Costing...
Subsequent to the initial recognition at cost, the measurement of property, plant and equipment should be done either under the cost model or the revaluation model. The model adopted by the entity should be applied to an entire class of property, plant and equipment. When a revalued asset is...