房產(chǎn)、廠房、設(shè)備資產(chǎn)定義是什么_2023年ACCA考試SBR知識點
人類心靈深處，有許多沉睡的力量。喚醒這些人們從未夢想過的力量，巧妙運用，便能徹底改變一生。acca考試有15門，同學(xué)們需能通過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)知識點，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
【知識點】
IAS16 Property, plant and equipment - Definition-房產(chǎn)、廠房、設(shè)備資產(chǎn)定義
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.
知識點9：IAS16 Property, plant and equipment - Recognition (房產(chǎn)、廠房、設(shè)備資產(chǎn)確認)
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.
遇到困難時不要抱怨，既然改變不了過去，那么就努力改變未來。以上就是東奧小編為大家整理的SBR科目考試知識點了，距離6月份acca考試時間已經(jīng)越來越近，大家要合理安排好自己的備考時間，爭取一次通過。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(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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