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
IFRS 聚焦 IASB修订IAS 16和IAS 38以澄清.PDF,国际财务报告准则全球办公室 2014 年5 月 IFRS 聚焦 IASB修订IAS 16和IAS 38 以澄清 折旧和摊销的可接受方法 内容 本期《IFRS 聚焦》概述了对 《国际会计准则第16 号——不动产、 厂场和设备》 (IAS 16 )和 《国际会计准则第3
ias16ppecas企业会计准则固定资产内容.pdf,Related IAS IAS 16 PPE (CAS 企业会计准则:固定资产) IAS 20 ernment Grants (CAS: ) IAS 23 Borrowing Cost (CAS:借款费用) IAS 40 Investment Property (CAS:投资性房地产) IAS 38 Intangible asset
IASB. (2001b). IAS 16: Property, Plant and Equipment. Retrieved from http://eifrs.ifrs.org/eifrs/bnstandards/en/2015/ias16.pdfIASB.IAS16 Property, Plant and Equipment, 2002.IFRS 2011b. IAS 16 Property, Plant and Equipment. IFRS Foundation....
IAS国际会计准则 英文版IAS 16 Property, Plant and Equipment.pdf,IAS 16 International Accounting Standard 16 Property, Plant and Equipment This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 16 Property, Plant and Equip
IFRS 專區 準則彙總 IAS 16 簡覽 定義 認列條件 成本要素 認列後之衡量 折舊 IAS 16 不動產,廠房及設備 (PROPERTY, PLANT AND EQUIPMENT) 不動產,廠房及設備係指同時符合下列條件之有形項目: 用於商品或勞務之生產或提供,出租予他人或供管理目的而持有;及 預期使用期間超過一期. 相關之未來經濟...
IAS:将玩家变为消费者-广告商如何利用游戏环境增强消费者购买意愿(英文原版+译版)(16页).pdf,点击即可下载。包含的报告内容,文档格式为PDF,大小1.29MB,页数16页,字数约0字,欢迎会员下载
洞察: 对IAS 16的修订 – 达到预定 可使用状态前的销售收入 发布日期:2021年11月18日(修订于2022年1月28日) 1.事由 《国际会计准则第16号—不动产,厂房及设备》的修订 ("IAS 16修订")规定,主体将固定资产达到预定可 使用状态前所产出的产品或副产品("达到预定可使用 状态前的产出")对外销售的("达到预定...
IAS 16 International Accounting Standard 16 Property, Plant and Equipment This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 16 Property, Plant and Equipment was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 16 ...
2013 IAS 16 Property, Plant and Equipment as issued at 1 January 2013. Includes IFRSs with an effective date after 1 January 2013 but not the IFRSs they will replace.This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements ...