后续计量_2020年ACCA考试FR知识点

来源：东奥会计在线责编：施美娇2020-05-26 17:12:11

距离7月份ACCA考试时间越来越近，大家都准备好了吗，东奥小编为大家准备了ACCA考试重要知识点，赶快来看一下详细内容吧。

【内容导航】

Subsequent measurement后续计量

【知识点】

Subsequent measurement后续计量

Subsequent measurement

Subsequent expenditure on property, plant and equipment should only be capitalized if (capital expenditure):

It enhances the assets economic benefits

It relates to an overhaul or required major inspection of the asset-the costs associated with this should be capitalized and depreciated over the time until the next overhaul or safety inspection

It is replacing a component of a complex asset. This can only be capitalized if the original component has been written off.

All other subsequent expenditure should be recognized in the statement of profit or loss, because it merely maintains the economic benefits originally expected (revenue expenditure).

时光荏苒，岁月如梭，希望报考ACCA考试的小伙伴能够抓紧时间备考，争取顺利通过ACCA考试，大家一起加油吧。

注：以上内容来自Crystal老师基础班第14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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