Subsequent measurement（后續(xù)計(jì)量）是什么_2020年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：施美嬌2020-05-26 17:12:11

距離7月份ACCA考試時(shí)間越來(lái)越近，大家都準(zhǔn)備好了嗎，東奧小編為大家準(zhǔn)備了ACCA考試重要知識(shí)點(diǎn)，趕快來(lái)看一下詳細(xì)內(nèi)容吧。

后續(xù)計(jì)量_2020年ACCA考試FR知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Subsequent measurement后續(xù)計(jì)量

【知識(shí)點(diǎn)】

Subsequent measurement后續(xù)計(jì)量

Subsequent measurement

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).

時(shí)光荏苒，歲月如梭，希望報(bào)考ACCA考試的小伙伴能夠抓緊時(shí)間備考，爭(zhēng)取盡快通過(guò)ACCA考試，大家一起加油吧。

注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第14講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

贊
+1 打印

上一篇： Revaluation model（重估模型）是什么意思_2020年ACCA考試FR知識(shí)點(diǎn)

下一篇： Initial measurement-At cost（初始非流動(dòng)資產(chǎn)成本計(jì)量）是什么_2020年ACCA考試FR知識(shí)點(diǎn)