Subsequent measurement-cost model是什么_2022年ACCA考試FR知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Subsequent measurement-cost model租賃后期計(jì)量-成本模式
【知識(shí)點(diǎn)】
Subsequent measurement-cost model租賃后期計(jì)量-成本模式
Subsequent measurement-cost model-租賃后期計(jì)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：以上內(nèi)容來自Crystal wang老師基礎(chǔ)班第30講
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