Definition and recognition of Property, plant and equipment_2021年ACCA考試FR知識點(diǎn)
不管失敗多少次,，都要應(yīng)對生活,，充滿希望,。ACCA考試時(shí)間越來越近,，東奧小編為大家準(zhǔn)備了FR考試科目知識點(diǎn),，一起來看一下吧,。
【內(nèi)容導(dǎo)航】
Definition and recognition of Property, plant and equipment -PPE的定義和確認(rèn)
【知識點(diǎn)】
Definition and recognition of Property, plant and equipment -PPE的定義和確認(rèn)
Definition and recognition of Property, plant and equipment -PPE的定義和確認(rèn)
Property, plant and equipment are tangible non-current assets that:
Purpose: Are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes
Duration: Are expected to be used during more than one period
The recognition of property, plant and equipment depends on two criteria:
(1). It is probable that future economic benefits associated with the asset will flow to the entity
(2) .The cost of the asset to the entity can be measured reliably
我不怕千萬人阻擋,，只怕自己投降,。以上就是東奧小編為大家準(zhǔn)備的ACCA考試知識點(diǎn)了,，希望大家能夠認(rèn)真學(xué)習(xí),。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第12講
(本文為東奧會(huì)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)
相關(guān)文章
津公網(wǎng)安備12010202000755號