房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費用是什么_2023年ACCA考試SBR知識點
你不揚帆，沒人替你起航。acca考試有15門，同學(xué)們需能通過13門才能獲得ACCA證書。今天東奧小編為大家整理了SBR科目IAS16 Property, plant and equipment - Subsequent expenditure(房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費用)相關(guān)知識點，準(zhǔn)備報名acca考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
IAS16 Property, plant and equipment - Subsequent expenditure-房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費用
【知識點】
IAS16 Property, plant and equipment - Subsequent expenditure-房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費用
IAS16 Property, plant and equipment - Subsequent expenditure-房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費用
Subsequent costs should be capitalised only if they meet the recognition criteria in the standard.
Cost of day-to-day servicing of PPE are not recognised as an asset because they do not add to the future economic benefits. They are recognised in profit or loss as incurred. (costs of labour and consumables, and may include the cost of small parts, ie. repairs and maintenance)
不必太糾結(jié)于當(dāng)下，也不必太憂慮未來，當(dāng)你經(jīng)歷過一些事情的時候，眼前的風(fēng)景已經(jīng)和從前不一樣了。以上就是東奧小編為大家整理的SBR科目考試知識點了，距離6月份acca考試時間已經(jīng)越來越近，大家要合理安排好自己的備考時間，爭取一次通過。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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