房产、厂房、设备资产定义是什么_2023年ACCA考试SBR知识点
人类心灵深处，有许多沉睡的力量。唤醒这些人们从未梦想过的力量，巧妙运用，便能彻底改变一生。acca考试有15门，同学们需能通过13门才能获得ACCA证书。今天东奥小编为大家整理了SBR科目IAS16 Property, plant and equipment - Definition(房产、厂房、设备资产定义)相关知识点，具体内容如下。
【内容导航】
IAS16 Property, plant and equipment - Definition-房产、厂房、设备资产定义
【知识点】
IAS16 Property, plant and equipment - Definition-房产、厂房、设备资产定义
IAS16 Property, plant and equipment - Definition-房产、厂房、设备资产定义
Property, plant and equipment are tangible assets with the following properties (IAS 16: para. 6):
(a) Held by an entity for use in the production or supply of goods or services, for rental to others, or for administrative purposes.
(b) Expected to be used during more than one period.
知识点9：IAS16 Property, plant and equipment - Recognition (房产、厂房、设备资产确认)
As with all assets, recognition depends on two criteria (IAS 16: para. 7):
(a) It is probable that future economic benefits associated with the item will flow to the entity, and
(b) The cost of the item can be measured reliably.
遇到困难时不要抱怨，既然改变不了过去，那么就努力改变未来。以上就是东奥小编为大家整理的SBR科目考试知识点了，距离6月份acca考试时间已经越来越近，大家要合理安排好自己的备考时间，争取一次通过。
注：以上来自东奥教研团队
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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