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補提折舊的分錄為何是借方費用增加,、貸方PPE減少？

Repayment of grants 2022-12-31 11:57:21

問題來源：

4.3 Repayment of grants (★)

? In some cases, grants may be need to be repaid if the conditions of the grant are breached 補助條件被違反

? A government grant that becomes repayable shall be accounted for as a change in accounting estimate

? If the repayment is probable, a provision 預計負債 should be made

? 具體會計處理有一點難度,，且考頻不高,，選擇性掌握：

① If the deferred income method for capital grants has been used, then the remaining grant would be repaid to the government. Any amounts released to the P/L may also need to be reversed 反沖, depending on the level of repayment.

② If the netting-off method for capital grants has been used, repayment of a grant related to an asset shall be recognised by increasing the carrying amount of the asset by the amount repayable. The cumulative additional depreciation that would have been recognised in profit or loss to date in the absence of the grant shall be recognised immediately in profit or loss.

Double entry: