Initial measurement-at cost(租賃的期初計(jì)量)是什么_2022年ACCA考試FR知識(shí)點(diǎn)
在荊棘叢生的道路上,,不論你在什麼時(shí)候開(kāi)始,重要的是開(kāi)始之後就不要停止,。堅(jiān)持就是勝利,!小編準(zhǔn)備了ACCA考試FR科目知識(shí)點(diǎn),奮斗吧,,小伙伴們,。
【內(nèi)容導(dǎo)航】
Initial measurement-at cost租賃的期初計(jì)量
【知識(shí)點(diǎn)】
Initial measurement-at cost租賃的期初計(jì)量
Initial measurement-at cost-租賃的期初計(jì)量
The amount of the initial measurement of the lease liability.
Any lease payments made at or before the commencement date, less any lease incentives received.
Any initial direct costs incurred by the lessee.
Any cost which the lessee will incur for dismantling and removing the underlying asset or restoring the site at the end of the lease term.
沒(méi)有承受困難的能力,就沒(méi)有希望了,。生活還是需要點(diǎn)激情和奮斗,,為了自己的目標(biāo)去努力學(xué)習(xí),未來(lái)終將被改寫(xiě),。想了解更多的ACCA考試相關(guān)信息,,那就關(guān)注我們吧!
注:以上內(nèi)容來(lái)自Crystal wang老師基礎(chǔ)班第29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)