租赁后期计量-成本模式_2022年ACCA考试FR知识点
用微笑去面对每一天的生活，就会充满希望，希望你们的生活可以很甜蜜。小编准备了ACCA考试FR科目知识点，奋斗吧，小伙伴们。
【内容导航】
Subsequent measurement-cost model-租赁后期计量-成本模式
【知识点】
Subsequent measurement-cost model-租赁后期计量-成本模式
Subsequent measurement-cost model-租赁后期计量-成本模式
After the commencement date, a lessee could measure the right-of-use asset applying a cost model:
Cost less any accumulated depreciation and any accumulated impairment losses.
If the lease transfers ownership of the underlying asset to the lessee by the end of the lease term, the asset shall be depreciated over its useful life. Otherwise, the underlying asset shall be depreciated over the shorter of its useful life and lease term.
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注：以上内容来自Crystal wang老师基础班第30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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