IAS 16 Property, Plant and Equipment sets out the requirements for the recognition of the assets, the determination of their carrying amounts, and the depreciation charges and impairment losses in relation to them. This page provides information on the s
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 为何发布有关修订? 新要求何时适用? 有关修订引入了哪些变更? 请参阅以下网站了解更多信息: www.iasplus.com www.deloitte.com 本期《IFRS 聚焦》概述了对《国际会计...
IAS 16 outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis...
Free video lectures + downloadable checklist included. Learn IAS 16 PPE rules: recognition, measurement, depreciation, and disclosures.
IFRS 聚焦 第3 页 主要联系人 全球国际财务报告准则领导人 Veronica Poole ifrsglobalofficeuk@deloitte.co.uk 国际财务报告准则卓越中心 美洲 加拿大 Karen Higgins ifrs@deloitte.ca 拉丁美洲 Fermin del Valle ifrs-LATCO@ 美国 Robert Uhl iasplus-us@ 亚太地区 澳大利亚 Anna Crawford ifrs@.au 中国 Stephen ...
超额折旧的处理:Dr revaluation suplus/OCI Dr retained earnings 🔍定义🔍确认条件🔍初始计量(成本构成)🔍后续计量(折旧的处理&折旧方法及年限的复核)🔍后续计量(重估模型)🔍后续计量(超额折旧)🔍后续计量(大修) 🖊Definitions🖊Recognition 🖊Initial measurement🖊Subsequent Measurement-Depreciation&revie...
International Financial Reporting Standards An IAS Plus guide Presentation and disclosure checklist 2005 热度: ACCA F7 Financial Reporting (INT) June 2015 - …ACCA F7财务报告(INT)2015年6月-u2026 热度: AE Financial Reporting and Analysis - DE5G 35 ...
plus the charges for tablet. this tablet comprises study material and recorded video lectures using which candidates can get 24*7 assistance. where is the byju’s, top ias academy in chennai located? the byju’s classes upsc are located in annanagar, chennai, tamil nadu. the exact ...
IAS Plus Website Deloitte Overviews of each international accounting standard, with a history and timeline of key events and amendments. IFRS model accounts and disclosure checklists Listing ICAEW Library and Information Service Many illustrative financial statements and checklists ar...
Specifically the Staff recommended to the Interpretations Committee that they should recommend to the IASB that they should proceed with the proposed amendments to IAS 16 and IAS 38. The Staff recommended: The Basis for Conclusions for IAS 16 and IAS 38 should be amended to re...