Initial measurement-at cost（成本的初始計量）是什么_2020年ACCA考試FR知識點
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【內(nèi)容導航】
Initial measurement-at cost成本的初始計量
【知識點】
Initial measurement-at cost成本的初始計量
Initial measurement-at cost成本的初始計量
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:
lSite preparation cost
lInitial delivery and handling costs
lInstallation costs
lSet-up and testing costs
lProfessional fees (architects, engineers)
uInitial estimated cost of dismantling and removing the asset and restoring the site(@ present value)(IAS 37)
Excluding
lAdministration and general overheads
lStart-up and similar pre-production costs
lInitial operating losses before the asset reaches planned performance
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注：以上內(nèi)容來自Crystal老師基礎班第13講
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