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重估價(jià)資產(chǎn)處置，RS不轉(zhuǎn)留存收益

重估價(jià)資產(chǎn)處置，RS不轉(zhuǎn)留存收益，就一直這樣放在報(bào)表的所有者權(quán)益下面嗎？以后怎么處理呢?該資產(chǎn)已經(jīng)處置了，按常理與之相關(guān)的變動(dòng)都應(yīng)轉(zhuǎn)入留存收益，為什么準(zhǔn)則把它作為一個(gè)選擇性的規(guī)定。

IAS16 PPE 2021-05-09 15:51:01

問題來源：

1.6 Retirements and disposal

Gains or losses are calculated by comparing net proceeds with the carrying amount of the asset and are recognised as income/expense in profit or loss (IAS 16: para. 67).

When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings. Alternatively, it may be left in equity under the heading revaluation surplus.

1.7 Exchange of assets

Exchanges of items of property, plant and equipment, regardless of whether the assets are similar, are measured at fair value (IAS 16: para. 24)

1.8 IAS23 Borrowing cost

Borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset. (IAS 23: para. 26)

A qualifying asset is one that necessarily takes a substantial period of time to get ready for its intended use or sale. (符合資本化條件的資產(chǎn)，是指需要經(jīng)過相當(dāng)長(zhǎng)時(shí)間（一年或一年以上）的購建或者生產(chǎn)活動(dòng)才能達(dá)到預(yù)定可使用或者可銷售狀態(tài)的固定資產(chǎn))

Funds borrowed specifically for a qualifying asset (專門借款)-capitalise actual borrowing costs incurred less investment income on temporary investment of the funds (IAS 23: para. 12)

Funds borrowed generally (一般借款) - entity shall determine the amount of borrowing costs eligible for capitalisation by applying a capitalisation rate to the expenditures on that asset. The capitalisation rate shall be the weighted average of the borrowing costs.

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王老師

2021-05-10 11:32:05 1837人瀏覽

哈嘍！努力學(xué)習(xí)的小天使：


1.RS 是權(quán)益科目，主要記錄資本增值部分，目前對(duì)于該部份已經(jīng)使用OCE科目記錄，在所有者權(quán)益中。

2.對(duì)于重估資產(chǎn)處置RS 的處理就是可以一次性轉(zhuǎn)RE或者留在RS.

3.在這個(gè)準(zhǔn)則中ppe處置后已經(jīng)再無相關(guān)經(jīng)濟(jì)業(yè)務(wù)了，如果在其他準(zhǔn)則中遇到相關(guān)的RS后續(xù)處理，同學(xué)可以繼續(xù)學(xué)習(xí)RS的處理.

4.可以參考在折舊時(shí)RS 的處理：在權(quán)益類科目中RE科目是主要給股東分配股利的科目，RS是記錄資本增值科目不能給股東分配股利，如果金額大對(duì)股東分配股利有影響，對(duì)股東影響大，股東有意愿希望分配。準(zhǔn)則就規(guī)定可以轉(zhuǎn)入RE。金額小也可以不轉(zhuǎn)入RE科目，準(zhǔn)則也是允許的。


每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的，加油！
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