房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費(fèi)用是什么_2023年ACCA考試SBR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-03-17 09:22:52

你不揚(yáng)帆，沒(méi)人替你起航。acca考試有15門，同學(xué)們需能通過(guò)13門才能獲得ACCA證書。今天東奧小編為大家整理了SBR科目IAS16 Property, plant and equipment - Subsequent expenditure(房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費(fèi)用)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備報(bào)名acca考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

IAS16 Property, plant and equipment - Subsequent expenditure-房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費(fèi)用

【知識(shí)點(diǎn)】

IAS16 Property, plant and equipment - Subsequent expenditure-房產(chǎn)、廠房、設(shè)備資產(chǎn)后續(xù)費(fèi)用

Subsequent costs should be capitalised only if they meet the recognition criteria in the standard.

Cost of day-to-day servicing of PPE are not recognised as an asset because they do not add to the future economic benefits. They are recognised in profit or loss as incurred. (costs of labour and consumables, and may include the cost of small parts, ie. repairs and maintenance)

不必太糾結(jié)于當(dāng)下，也不必太憂慮未來(lái)，當(dāng)你經(jīng)歷過(guò)一些事情的時(shí)候，眼前的風(fēng)景已經(jīng)和從前不一樣了。以上就是東奧小編為大家整理的SBR科目考試知識(shí)點(diǎn)了，距離6月份acca考試時(shí)間已經(jīng)越來(lái)越近，大家要合理安排好自己的備考時(shí)間，爭(zhēng)取一次通過(guò)。

注：以上來(lái)自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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