房产、厂房、设备资产后续费用是什么_2023年ACCA考试SBR知识点
你不扬帆，没人替你起航。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 - Subsequent expenditure(房产、厂房、设备资产后续费用)相关知识点，准备报名acca考试的同学们来看看吧。
【内容导航】
IAS16 Property, plant and equipment - Subsequent expenditure-房产、厂房、设备资产后续费用
【知识点】
IAS16 Property, plant and equipment - Subsequent expenditure-房产、厂房、设备资产后续费用
IAS16 Property, plant and equipment - Subsequent expenditure-房产、厂房、设备资产后续费用
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)
不必太纠结于当下，也不必太忧虑未来，当你经历过一些事情的时候，眼前的风景已经和从前不一样了。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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