Recognition of property, plant and equipment_2021年ACCA考試FR知識點(diǎn)
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【內(nèi)容導(dǎo)航】
Recognition of property, plant and equipment 房產(chǎn)、廠房,、設(shè)備的確認(rèn)
【知識點(diǎn)】
Recognition of property, plant and equipment 房產(chǎn),、廠房、設(shè)備的確認(rèn)
Recognition of property, plant and equipment 房產(chǎn)、廠房,、設(shè)備的確認(rèn)
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
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注:以上內(nèi)容來自Crystal wang老師基礎(chǔ)班
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