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IAS 16 PPE
*
有时候
recognition
完后,要注意一下是否年末,若不是年末要写上<
/p>
depreciation
Definition
Property, plant and equipment are
tangible assets that:
–
Are
held for use in the production or supply of goods
or services, for rental
to others, or
for administrative purposes
–
Are expected to be used
during more than one period
*
The risk and rewards have transferred
to the entity/has taken possession of the
XXX
*
self-constructed
assets
可
能
是
invento
ry
(owner-occupied/normal
course
of
business)
Recognition
(a) It is
probable that future economic benefits associated
with the asset will
flow to the entity
(b) The cost of the asset to the entity
can be measured reliably
Initial measurement
Cost
includes
all
costs
necessary
to
bring
the
asset
to
working
condition
for
its
intended use
“The asset
would have been operational without XXX”
“unavoidable cost”
Subsequent expenditure
?
Complex assets
When the different parts in a single
asset have different useful lives and
different
depreciation
rates
are
applied
to
each
part,
the
single
asset
should
be broken down into
its composite parts.
?
Replacement cost
?
The carrying
amount of the item being replaced at the
replacement date is
derecognized when
the replacement takes place.
?
The cost of new
item is recognized in full when it is incurred and
added to
the carrying amount of the
asset. It will be depreciated over its expected
life, which may be different from the
expected life of the other components
of the asset.
?
Exchange of assets
IAS 16 specifies that exchange of items
of property, plant and equipment,
regardless
of
whether
the
assets
are
similar,
are
measured
at
fair
value,
unless
the
exchange
transaction
lacks
commercial
substance
or
the
fair
value
of
neither
of the assets
exchanged can be measured reliably. If the
acquired item is not
measured
at
fair
value,
its
cost
is
measured
at
the
carrying
amount
of
the
asset
given up
*
FV
of
asset
given
up
—
FV
of
asset
received
—
CV
of
asset
given
up
—
CV
of
asset
received
?
Overhaul
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