Initial measurement-At cost（初始非流動資產(chǎn)成本計量）是什么_2020年ACCA考試FR知識點
2020年ACCA考試時間越來越近，為了幫助大家順利備考，東奧小編為大家整理了ACCA考試FR科目知識點，希望能夠幫助到大家。
【內(nèi)容導航】
Initial measurement-At cost初始非流動資產(chǎn)成本計量
【知識點】
Initial measurement-At cost初始非流動資產(chǎn)成本計量
Initial measurement-At cost
Item of PPE
All costs required to bring an asset into working condition
Purchase price (less trade discount or rebate)
Import duties and non-refundable purchase taxes
Direct attributable costs:
·Site preparation cost
·Initial delivery and handling costs
·Installation costs
·Set-up and testing costs
·Professional fees (architects, engineers)
Initial estimated cost of dismantling and removing the asset and restoring the site(@ present value)(IAS 37)
Excluding
Administration and general overheads
Start-up and similar pre-production costs
Initial operating losses before the asset reaches planned performance
學習不是一蹴而就的，是一點點積累的。備考ACCA考試，固然會遇到很多困難，但只要我們相信自己，堅持下去，一定會順利通關。
注：以上內(nèi)容來自Crystal老師基礎班第13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(zhuǎn)載)
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