重估模型_2020年ACCA考试FR知识点
距离2020年7月ACCA考试已经不足一个月的时间了，大家都准备的如何呢？为了帮助大家高效备考，东奥小编为大家整理了ACCA考试相关知识点，赶快来看一下吧。
【内容导航】
Revaluation model重估模型
【知识点】
Revaluation model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
滴水石穿，铁杵成针。备考ACCA考试，大家一定要脚踏实地走好每一步，最后，预祝大家顺利通过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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