Revaluation Model of PPE是什么_2021年ACCA考试FR知识点
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【内容导航】
Revaluation Model of PPE-PPE后续计量-重估模型
【知识点】
Revaluation Model of PPE-PPE后续计量-重估模型
Revaluation Model of PPE-PPE后续计量-重估模型
Revaluation Model
Initial measurement
PPE are measured initially at cost
Subsequent measurement
Revaluated to the fair value @ revaluation date; & impact on FS
Depreciation = (revalued amount - residual value) / remaining useful life
Carrying value = Fair value - Acc Dep - Imp loss
Scope of example examined
Plant & Equipment
Land & Buildings
Conditions
Applied only if the fair value of the item can be measured reliably
Timing : Review periodically and keep revaluations up to date
Scope : Consistent policy for each class of asset
Gain or loss
Revaluations gains are credited to other comprehensive income and revaluation surplus
(Option: make an annual transfer for the realisation of revaluation surplus)
Revaluation losses are recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset
以上就是东奥小编为大家整理的ACCA考试相关知识点了，希望大家能够认真学习，最后，预祝到家顺利通过ACCA考试。
注：以上内容来自Crystal老师基础班第15讲
(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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