Revaluation model（重估模型）是什么意思_2020年ACCA考試FR知識點(diǎn)
距離2020年7月ACCA考試已經(jīng)不足一個(gè)月的時(shí)間了，大家都準(zhǔn)備的如何呢？為了幫助大家拿下ACCA證書，東奧小編為大家整理了ACCA考試相關(guān)知識點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Revaluation model重估模型
【知識點(diǎn)】
Revaluation model重估模型
Revaluation model
·Initial measurement
PPE are measured initially at cost
·Subsequent measurement
Revaluated to the fair value @ revaluation date; & impact on FS
Depreciation = (revalued amount - residual value) / remaining useful life
Carrying value = Fair value - Acc Dep - Imp loss
·Scope of example examined
Plant & Equipment
Land & Buildings
·Conditions
Applied only if the fair value of the item can be measured reliably
Timing : Review periodically and keep revaluations up to date
Scope : Consistent policy for each class of asset
·Gain or loss
Revaluations gains are credited to other comprehensive income and revaluation surplus
(Option: make an annual transfer for the realisation of revaluation surplus)
Revaluation losses are recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset
滴水石穿，鐵杵成針。備考ACCA考試，大家一定要腳踏實(shí)地走好每一步，最后，預(yù)祝大家通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第15講
（本文為東奧會計(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）
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