Subsequent measurement（后期計量）是什么_2020年ACCA考試FR知識點

來源：東奧會計在線責編：楊柳2020-08-28 14:37:02

成大事不在于力量的大小，而在于能堅持多久。ACCA考試時間越來越近，大家一定要堅持下來，東奧小編為大家準備了ACCA考試FR知識點，趕快來看一下吧。

后期計量_2020年ACCA考試FR知識點

【內容導航】

Subsequent measurement后期計量

【知識點】

Subsequent measurement后期計量

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).

一日一錢，十日十錢。繩鋸木斷，水滴石穿。以上就是東奧小編為大家準備的ACCA考試知識點了，希望對大家能夠有所幫助。

注：以上內容來自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)

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