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ACCA fr,内含有tangible asset、 recognition、 initial measurement。
编辑于2024-05-22 10:46:45ACCA fr,内含有tangible asset、 recognition、 initial measurement。
acca f2 第十章Costing methods,内容有: Job and batch costing Service costing Joint and by-products Activity-based costing (ABC) Total quality management(TQM) Life cycle costing Target costing
acca f2 第14章, a control technique which compares standard costs and revenues with actual results. Differences between standard and actual results are called variances and these are used to improve performance.
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ACCA fr,内含有tangible asset、 recognition、 initial measurement。
acca f2 第十章Costing methods,内容有: Job and batch costing Service costing Joint and by-products Activity-based costing (ABC) Total quality management(TQM) Life cycle costing Target costing
acca f2 第14章, a control technique which compares standard costs and revenues with actual results. Differences between standard and actual results are called variances and these are used to improve performance.
PPE
tangible asset
held for use in
production
supply of goods or services
for rental to others?
are expected to be used during more than one period
recognition
probable that the future economic benefites
which will flow to equity
cost can be measured reliably
initial measurement
cost
includes
puechase price of an asset(less trade discount)-import duties and non refundable pruchase taxs
directly attributable costs
cost of site preparation
initial delivery and handling costs
installation and assembly costs
professional fees
testing
excludes
Administration and other general overhead costs
开办和类似的生产前费用
• Start-up and similar pre-production costs
启用成本和类似的生产前费用
• Initial operating losses before the asset reaches planned performance
达到计划执行情况之前的初始运营损失
• Staff training
replacement
composite parts
depreciation should be seperated as they have different useful lives
IAS 16
require replacement at regular intervals
carrying amount will include the cost of replacing the part
to meet the recoginition criteria
exchanges are measured at fair value,unless
lacks commercial substance
缺乏商业实质
fair value of neither of assets exchanged can be measured reliably
公允价值无法被可靠计量
its cost is measured at the carrying amount of asset given up
成本按照放弃资产的账面金额价值计量?
overhaul
cost is treated as an additional component
定期检修费用作为附加部分处理
depreciated over the period to the next overhaul
从此期间折旧至下一次检修
Subsequent measurement
two accounting models
cost model
cost - accumulated depreciation and impairment loss
revaluation model
fair value at the date of revaluation - subsequent depreciation and impairment loss
only if the fair value of the item can be measured reliably
depreciation
should be allocated on a systemetic basis over its useful llife
be used when reflect the pattern in which the assets economic benefits are consumed by the entity
should be recognised as an expense
unless it is included in the carrying amount of another asset
methods
straight line=(cost - residual value) ÷useful economic life
reducing balance = depreciation%*(cost - accumulated depreciation)
be reviewed at least at each financial year end
any change is accounted for prospectively as a change in estimate under IAS8
begins when the asset is available for use
continues until the asset is derecognised
even it is idle
revaluation model
fair value
IFRS13: the price that would be received to sell an asset or paid to transfeer a liability in an orderly transaction between market participants at the measurement date
where market price is unvailable, use
current replacement cost
adjusted for obsolescence
prensent value
If an item is revalued, the entire class of assets to which that asset belongs should be revalued.
frequency depends
on the volatility of the fair values of individual items of PPE
result in
increase
should be credited to
other comprehensive income
and accumulated in equity
under the heading “revalution surplus”
unless it represents the reserval of a revaluation decrease of the same asset previously recognised as an expense
代表对先前确认为支出的同一资产的重估减少的逆转
in which case it should be recognised as income
此时计为收入
decrease
recognised as an expense
exceeds any amount previously credit to the revaluation surplus
when a revalued asset is being depreciated
an upward revaluation means that the depreciation charge will increase
revaluation surplus
realize when the asset is sold
but when it is being depreciated
part of that surplus is being realised as the asset is used
amount
the difference between depreciation charged on the revalued amount
the lower depreciation would have been charged on the asset original cost
this amount can be transferred to retained earnings but not through profit or loss!
retirements and disposals
definition
when permanently withdraw from use, or sold or scrapped,and no future economic benefits are expected from its disposal
the asset should be withdrawn from the statement of financial position
gains or losses are the difference between the estimated net disposal proceeds and the carrying amount of the asset
估计净处置收益与资产账面金额之间的差额确认为损益
Disclosure
the measurement bases used for determining the amounts
accounting policies
class
for PPE
Depreciation methods used
• Useful lives or the depreciation rates used
• Total depreciation allocation for the period
• Gross amount of depreciable assets and the related accumulated
depreciation at the beginning and end of the period.
for revalued assets
Basis used to revalue the assets
• Effective date of the revaluation
重新估价的生效日期
• Whether an independent valuer was involved
是否涉及独立的估价人
• Carrying amount of each class of property, plant and equipment that would
have been include in the financial statements had the assets been carried at
cost less depreciation
如果资产以成本减去折旧,本应列入财务报表的各类PPE的结转额
• Revaluation surplus, indicating the movement for the period and any
restrictions on the distribution of the balance to shareholders.
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