房產(chǎn)、廠房、設(shè)備資產(chǎn)確認(rèn)是什么_2023年ACCA考試SBR知識點(diǎn)
紙上得來終覺淺，絕知此事要躬行。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 - Recognition(房產(chǎn)、廠房、設(shè)備資產(chǎn)確認(rèn))相關(guān)知識點(diǎn)，正在備考的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
IAS16 Property, plant and equipment - Recognition-房產(chǎn)、廠房、設(shè)備資產(chǎn)確認(rèn)
【知識點(diǎn)】
IAS16 Property, plant and equipment - Recognition-房產(chǎn)、廠房、設(shè)備資產(chǎn)確認(rèn)
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.
書到用時(shí)方恨少，事非經(jīng)過不知難。以上就是東奧小編為大家整理的SBR科目考試知識點(diǎn)了，距離6月份acca考試時(shí)間已經(jīng)越來越近，大家要合理安排好自己的備考時(shí)間，爭取一次通過。
注：以上來自東奧教研團(tuán)隊(duì)
(本文為東奧會計(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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