重估价资产处置，RS不转留存收益
重估价资产处置，RS不转留存收益，就一直这样放在报表的所有者权益下面吗？以后怎么处理呢?该资产已经处置了，按常理与之相关的变动都应转入留存收益，为什么准则把它作为一个选择性的规定。
问题来源：
1.6 Retirements and disposal
Gains or losses are calculated by comparing net proceeds with the carrying amount of the asset and are recognised as income/expense in profit or loss (IAS 16: para. 67).
When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings. Alternatively, it may be left in equity under the heading revaluation surplus.
1.7 Exchange of assets
Exchanges of items of property, plant and equipment, regardless of whether the assets are similar, are measured at fair value (IAS 16: para. 24)
1.8 IAS23 Borrowing cost
Borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset. (IAS 23: para. 26)
A qualifying asset is one that necessarily takes a substantial period of time to get ready for its intended use or sale. (符合资本化条件的资产，是指需要经过相当长时间（一年或一年以上）的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产)
Funds borrowed specifically for a qualifying asset (专门借款)-capitalise actual borrowing costs incurred less investment income on temporary investment of the funds (IAS 23: para. 12)
Funds borrowed generally (一般借款) - entity shall determine the amount of borrowing costs eligible for capitalisation by applying a capitalisation rate to the expenditures on that asset. The capitalisation rate shall be the weighted average of the borrowing costs.
王老师
2021-05-10 11:32:05 1212人浏览
1.RS 是权益科目，主要记录资本增值部分，目前对于该部份已经使用OCE科目记录，在所有者权益中。
2.对于重估资产处置RS 的处理就是可以一次性转RE或者留在RS.
3.在这个准则中ppe处置后已经再无相关经济业务了，如果在其他准则中遇到相关的RS后续处理，同学可以继续学习RS的处理.
4.可以参考在折旧时RS 的处理：在权益类科目中RE科目是主要给股东分配股利的科目，RS是记录资本增值科目不能给股东分配股利，如果金额大对股东分配股利有影响，对股东影响大，股东有意愿希望分配。准则就规定可以转入RE。金额小也可以不转入RE科目，准则也是允许的。
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