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補(bǔ)提折舊的分錄為何是借方費(fèi)用增加、貸方PPE減少？

Repayment of grants 2022-12-31 11:57:21

問(wèn)題來(lái)源：

4.3 Repayment of grants (★)

? In some cases, grants may be need to be repaid if the conditions of the grant are breached 補(bǔ)助條件被違反

? A government grant that becomes repayable shall be accounted for as a change in accounting estimate

? If the repayment is probable, a provision 預(yù)計(jì)負(fù)債 should be made

? 具體會(huì)計(jì)處理有一點(diǎn)難度，且考頻不高，選擇性掌握：

① If the deferred income method for capital grants has been used, then the remaining grant would be repaid to the government. Any amounts released to the P/L may also need to be reversed 反沖, depending on the level of repayment.

② If the netting-off method for capital grants has been used, repayment of a grant related to an asset shall be recognised by increasing the carrying amount of the asset by the amount repayable. The cumulative additional depreciation that would have been recognised in profit or loss to date in the absence of the grant shall be recognised immediately in profit or loss.

Double entry:

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遲老師

2023-01-01 06:39:21 1442人瀏覽

勤奮刻苦的同學(xué)，您好：

這里貸方應(yīng)該是PPE，因?yàn)槔塾?jì)折舊的影響使得PPE數(shù)額下降，因此應(yīng)該記為貸方，借方因?yàn)橛姓叟f費(fèi)用，因此費(fèi)用增加應(yīng)該記為借方

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