Depreciation of PPE- PPE是什么_2021年ACCA考試FM知識(shí)點(diǎn)
相信報(bào)考ACCA的小伙伴，也是下了很大的決心，那么我們就不要放棄。東奧小編為大家整理了ACCA考試相關(guān)知識(shí)點(diǎn)，詳情如下：
【內(nèi)容導(dǎo)航】
Depreciation of PPE- PPE 后續(xù)計(jì)量-折舊攤銷
【知識(shí)點(diǎn)】
Depreciation of PPE- PPE 后續(xù)計(jì)量-折舊攤銷
Depreciation of PPE- PPE 后續(xù)計(jì)量-折舊攤銷
IAS 16 allows two methods of depreciation
Straight line
Depreciation = (cost –residual value)/Useful economic life
Or
(cost – residual value) * % (depreciated rate)
Reducing balance (Depreciated on Net book value)
Depreciation = NBV @ opening * % (depreciated rate)
Additional factors to consider
Depreciation starts when the asset is ready for its intended use and not from when it starts to be used, until the asset is derecognized , even if it is idle.
The useful life of assets and depreciation method should be reviewed at least at each financial year end, and when necessary, revised. (IAS 8)
Separate component of PPE should be capitalized as separate assets and depreciated over their useful lives
No depreciation for land
希望大家能夠保持積極樂觀的心態(tài)，從容應(yīng)對(duì)考試。最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Echo老師基礎(chǔ)班第14講
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