房產(chǎn)、廠房、設(shè)備資產(chǎn)定義是什么_2023年ACCA考試SBR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-03-14 09:18:56

人類心靈深處，有許多沉睡的力量。喚醒這些人們從未夢(mèng)想過(guò)的力量，巧妙運(yùn)用，便能徹底改變一生。acca考試有15門，同學(xué)們需能通過(guò)13門才能獲得ACCA證書。今天東奧小編為大家整理了SBR科目IAS16 Property, plant and equipment - Definition(房產(chǎn)、廠房、設(shè)備資產(chǎn)定義)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

IAS16 Property, plant and equipment - Definition-房產(chǎn)、廠房、設(shè)備資產(chǎn)定義

【知識(shí)點(diǎn)】

IAS16 Property, plant and equipment - Definition-房產(chǎn)、廠房、設(shè)備資產(chǎn)定義

Property, plant and equipment are tangible assets with the following properties (IAS 16: para. 6):

(a) Held by an entity for use in the production or supply of goods or services, for rental to others, or for administrative purposes.

(b) Expected to be used during more than one period.

知識(shí)點(diǎn)9：IAS16 Property, plant and equipment - Recognition (房產(chǎn)、廠房、設(shè)備資產(chǎn)確認(rèn))

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.

遇到困難時(shí)不要抱怨，既然改變不了過(guò)去，那么就努力改變未來(lái)。以上就是東奧小編為大家整理的SBR科目考試知識(shí)點(diǎn)了，距離6月份acca考試時(shí)間已經(jīng)越來(lái)越近，大家要合理安排好自己的備考時(shí)間，爭(zhēng)取一次通過(guò)。

注：以上來(lái)自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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