Initial measurement-at cost是什么_2021年ACCA考試FR知識點
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【內容導航】
Initial measurement-at cost初始計量成本
【知識點】
Initial measurement-at cost初始計量成本
Initial measurement-at cost初始計量成本
Item of PPE
All costs required to bring an asset into working condition
Purchase price (less trade discount or rebate)
Import duties and non-refundable purchase taxes
Direct attributable costs:
Site preparation cost
Initial delivery and handling costs
Installation costs
Set-up and testing costs
Professional fees (architects, engineers)
Initial estimated cost of dismantling and removing the asset and restoring the site(@ present value)(IAS 37)
Excluding
Administration and general overheads
Start-up and similar pre-production costs
Initial operating losses before the asset reaches planned performance
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注：以上內容來自Crystal老師基礎班第13講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用,，禁止任何形式的轉載)
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