房产、厂房、设备资产确认是什么_2023年ACCA考试SBR知识点

纸上得来终觉浅，绝知此事要躬行。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 - Recognition(房产、厂房、设备资产确认)相关知识点，正在备考的同学们来看看吧。

【内容导航】

IAS16 Property, plant and equipment - Recognition-房产、厂房、设备资产确认

【知识点】

IAS16 Property, plant and equipment - Recognition-房产、厂房、设备资产确认

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.

书到用时方恨少，事非经过不知难。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)