掃碼下載APP
及時接收考試資訊及
備考信息
在F7和P2的學習中, 小伙伴是不是早已被各種財務準則輪番折磨過了。雖然大家為了考試,依然報著“準則虐我千百遍,我待準則如初戀!”的心態,但也不是誰有資格虐我們的,下面就為大家總結了一些F2和P2常用的準則:
Asset Adjustment:
IAS16 Property, Plant and Equipment;
IAS 36 Impairment of Assets;
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;
下面我們就復習一下各個準則的內容。
IAS16 Property, Plant and Equipment
使用范圍(Scope)
This standard is applied in accounting for property, plant and equipment, except when another IFRS requires or permits a different treatment.
例外(Exclusions)
IAS 16 does not apply to:
?biological assets which relate to agricultural activity (IAS 41); or
?mineral rights and reserves such as oil, natural gas and similar non-regenerative resources.
確認標準(Criteria)
An item of property, plant and equipment is recognised when:
?it is probable that future economic benefits associated with the asset will flow to the entity, (satisfied when risks and rewards have passed to the entity); and
?the cost of the asset to the entity can be measured reliably.*
In certain circumstances, it is appropriate to allocate the total expenditure on an asset to its component parts and account for each component separately.
IAS 36 Impairment of Assets
目的(Objective)
Although most assets are initially accounted for at cost there is a generally accepted accounting principle that any loss in "worth" should be recognised. Historically, such losses were addressed by creating "provisions". Therefore, when IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued (prohibiting such provisions) another specific standard, IAS 36 Impairment of Assets, was issued simultaneously to prescribe an acceptable accounting treatment.*
Some standards (IAS 16 and IAS 28) include a requirement that if the recoverable amount of an asset is less than its carrying amount (i.e. the value of the asset is impaired), then the carrying amount is written down immediately to this recoverable amount.
IAS 36 prescribes detailed procedures for identifying impairments and accounting for them. It applies to all assets (including subsidiaries, associates and joint ventures) except those covered by the specific provisions of other statements:
?inventories (IAS 2);
?contract assets (IFRS 15);
?deferred tax assets (IAS 12);
?financial assets included in the scope of IFRS 9;
?assets arising from employee benefits (IAS 19);
?investment property which is measured at fair value (IAS 40);
?biological assets measured at fair value less estimated costs of disposal (IAS 41); and
?non-current assets classified as held for sale (IFRS 5).
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 国产a网 | 国产精品中文在线 | 日韩欧美一级 | 久久免费视频网站 | 久久se精品一区精品二区 | 国产一区| 99精品电影| www.成人在线| 国产精品久久久久久久久久尿 | 欧美三级欧美成人高清 | 色一情一乱一伦一区二区三区 | 老牛影视av一区二区在线观看 | 日韩精品影视 | 91麻豆蜜桃一区二区三区 | 精品国产一区二区三区性色av | 久久成人在线视频 | 亚洲最大成人av | 国产欧美精品一区二区三区 | 亚洲精品日韩综合观看成人91 | 在线观看中文字幕国产 | 国产精品久久久免费视频 | 亚洲人体视频 | 国产成人在线看 | 欧美日韩精品 | 福利精品 | 欧美日韩亚洲综合 | 日韩精品视频三区 | 亚洲第一在线 | 精品久久久久久久人人人人传媒 | www.麻豆 | 精品国产不卡一区二区三区 | 91玖玖 | 免费一级片 | 五月激情久久 | 男女插入 | 日本免费大全免费网站视频 | 99精品一区二区三区 | 中文字幕日韩视频 | 亚洲欧美视频一区 | 久久久久久久久免费 | 黄色av免费在线观看 |