Subsequent measurement是什么_2021年ACCA考試FR知識點

來源：東奧會計在線責編：楊柳2021-01-20 13:38:32

命運掌握在自己手里，命運的好壞由自己去創(chuàng)造。ACCA考試時間越來越近，東奧小編為大家準備了FR考試科目知識點，一起來看一下吧。

后續(xù)計量_2021年ACCA考試FR知識點

【內(nèi)容導航】

Subsequent measurement后續(xù)計量

【知識點】

Subsequent measurement后續(xù)計量

Subsequent expenditure on property, plant and equipment should only be capitalized if (capital expenditure):

It enhances the assets economic benefits

It relates to an overhaul or required major inspection of the asset-the costs associated with this should be capitalized and depreciated over the time until the next overhaul or safety inspection

It is replacing a component of a complex asset. This can only be capitalized if the original component has been written off.

All other subsequent expenditure should be recognized in the statement of profit or loss, because it merely maintains the economic benefits originally expected (revenue expenditure).

以上就是東奧小編為大家準備的ACCA考試知識點了，希望大家能夠認真學習，全身心備考，爭取順利通過ACCA考試。

注：以上內(nèi)容來自Crystal老師基礎班第14講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)

贊
+1 打印

上一篇： Revaluation Model（重估模型）是什么_2021年ACCA考試FR知識點

下一篇： Self-constructed assets（自建資產(chǎn)）是什么_2021年ACCA考試FR知識點