重估價資產(chǎn)處置，RS不轉留存收益

重估價資產(chǎn)處置,，RS不轉留存收益，就一直這樣放在報表的所有者權益下面嗎？以后怎么處理呢?該資產(chǎn)已經(jīng)處置了,，按常理與之相關的變動都應轉入留存收益，為什么準則把它作為一個選擇性的規(guī)定。

IAS16 PPE 2021-05-09 15:51:01

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1.6 Retirements and disposal

Gains or losses are calculated by comparing net proceeds with the carrying amount of the asset and are recognised as income/expense in profit or loss (IAS 16: para. 67).

When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings. Alternatively, it may be left in equity under the heading revaluation surplus.

1.7 Exchange of assets

Exchanges of items of property, plant and equipment, regardless of whether the assets are similar, are measured at fair value (IAS 16: para. 24)

1.8 IAS23 Borrowing cost

Borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset. (IAS 23: para. 26)

A qualifying asset is one that necessarily takes a substantial period of time to get ready for its intended use or sale. (符合資本化條件的資產(chǎn),，是指需要經(jīng)過相當長時間（一年或一年以上）的購建或者生產(chǎn)活動才能達到預定可使用或者可銷售狀態(tài)的固定資產(chǎn))

Funds borrowed specifically for a qualifying asset (專門借款)-capitalise actual borrowing costs incurred less investment income on temporary investment of the funds (IAS 23: para. 12)

Funds borrowed generally (一般借款) - entity shall determine the amount of borrowing costs eligible for capitalisation by applying a capitalisation rate to the expenditures on that asset. The capitalisation rate shall be the weighted average of the borrowing costs.

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