1.2 Recognition
As with all assets, recognition depends on two criteria (IAS 16: para. 7):
(a) It is probable that future economic benefits associated with the item will flow to the entity, and
(b) The cost of the item can be measured reliably.
These recognition criteria apply to subsequent expenditure as well as costs incurred initially.
相關(guān)試聽 更多>
當(dāng)前位置：
津公網(wǎng)安備12010202000755號