Revaluation Model of PPE是什么_2021年ACCA考試FR知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Revaluation Model of PPE-PPE后續(xù)計(jì)量-重估模型
【知識(shí)點(diǎn)】
Revaluation Model of PPE-PPE后續(xù)計(jì)量-重估模型
Revaluation Model of PPE-PPE后續(xù)計(jì)量-重估模型
Revaluation Model
Initial measurement
PPE are measured initially at cost
Subsequent measurement
Revaluated to the fair value @ revaluation date; & impact on FS
Depreciation = (revalued amount - residual value) / remaining useful life
Carrying value = Fair value - Acc Dep - Imp loss
Scope of example examined
Plant & Equipment
Land & Buildings
Conditions
Applied only if the fair value of the item can be measured reliably
Timing : Review periodically and keep revaluations up to date
Scope : Consistent policy for each class of asset
Gain or loss
Revaluations gains are credited to other comprehensive income and revaluation surplus
(Option: make an annual transfer for the realisation of revaluation surplus)
Revaluation losses are recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset
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注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第15講
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