Definition and recognition of Property, plant and equipment_2021年ACCA考試FR知識點
不管失敗多少次，都要應(yīng)對生活，充滿希望。ACCA考試時間越來越近，東奧小編為大家準備了FR考試科目知識點，一起來看一下吧。
【內(nèi)容導(dǎo)航】
Definition and recognition of Property, plant and equipment -PPE的定義和確認
【知識點】
Definition and recognition of Property, plant and equipment -PPE的定義和確認
Definition and recognition of Property, plant and equipment -PPE的定義和確認
Property, plant and equipment are tangible non-current assets that:
Purpose: Are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes
Duration: Are expected to be used during more than one period
The recognition of property, plant and equipment depends on two criteria:
(1). It is probable that future economic benefits associated with the asset will flow to the entity
(2) .The cost of the asset to the entity can be measured reliably
我不怕千萬人阻擋，只怕自己投降。以上就是東奧小編為大家準備的ACCA考試知識點了，希望大家能夠認真學(xué)習。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第12講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習使用，禁止任何形式的轉(zhuǎn)載)
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