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        首页 IAS16PropertyPlantandEquipment

        IAS16PropertyPlantandEquipment.ppt

        IAS16PropertyPlantandEquipment

        ranfand
        2019-04-01 0人阅读 举报 0 0 0 暂无简介

        简介:本文档为《IAS16PropertyPlantandEquipmentppt》,可适用于市场营销领域

        IASproperty,plantandequipment本号准则的目的是规定不动产、厂房和设备的会计处理。不动产、厂房和设备的会计的基本问题是资产确认的时间、其帐面金额的确定、与它们有关的需确认的折旧费用以及对账面金额的其他损耗的确定和会计处理。本号准则适用于对不动产、厂房和设备的会计处理除非有另外的国际会计准则要求或?#24066;?#37319;用不同的会计处理方法。IASproperty,plantandequipmentnonregenerativeresources非再生性资源Carryingamount账面价值accumulateddepreciation累计折旧accumulatedimpairmentlosses减值损失depreciableamount可折旧金额residualvalue残值depreciation折旧fairvalue公允价值impairmentloss减值损失recoverableamount可收回金额usefullife使用寿命IASproperty,plantandequipmentRecognitionCAS固定资产同时满足下列条件的才能予以确认:(一)该固定资产包含的经济利益很可能流入企业(二)该固定资产的成本能够可靠计量。一项不动产、厂房和设备在以下条件下应确认为一项资产:(a)与该资产有关的未来经济利益可能流入企业和(b)该资产对企业的成本能可靠地计量。Measurementatrecognitionnonrefundablepurchasetaxes不能退回的购买税tradediscounts商业折扣Directlyattributablecosts直接可归属成本IASproperty,plantandequipmentMeasurementatrecognitionExample:ThefollowingexpenditurewasforpackagingequipmentInvoiceprice,gross$,cashdiscountforpaymentwithindaysStatesalestaxatofnetpriceTransportationcosts$Installationcosts$Testingcost$CalculatetotalacquisitioncostofpackagingequipmentIASproperty,plantandequipmentMeasurementofcost当不动产、厂房和设备项目的延期付款超过了一般的信用期限时它的成本就是现金价格的等价物。这一金额与付款总额之间的差额被确认为信用期间的利息支出除非此差额已按?#23637;?#38469;会计准则第号ldquo借款费用rdquo中的处理方法进行了资本化处理。Lessee承租人lessor出租人Financelease融资租赁Operatinglease经营租赁IASproperty,plantandequipmentMeasurementafterRecognition(初始确认以后的计量处理方法)Costmodel成本法Accumulateddepreciation累计折旧accumulatedimpairmentloss减值损失Revaluationmodel价值重估法当不动产、厂房和设备被初始确认为一项资产以后它们应按价值重估后的金额予以入账即按其在重估?#23637;?#20801;价值减去随后计提的累计折旧和减值损失后的金额入账。应经常有规则地进行价值重估以便使账面金额与在资产负债表日按公允价值确定的金额之间不会发生太大的差别。IASproperty,plantandequipmentDepreciation每一期间的折旧费用应确认为费用除非它能包括在另一项资产的账面金额?#23567;epreciableamountanddepreciationperiodAllocate分配Review复查,复核Expectations预计值Previousestimates以前的估计Depreciationmethod折旧方法所采用的折旧方法应反映企业消费该资产的经济利益的模式。IASproperty,plantandequipmentExample:Amachinecost$Itisexpectedtohaveausefullifeoffiveyearsattheendofwhichtimeitisexpectedtobesoldfor$(itresidualvalue)ItisbeingdepreciatedonthestraightlinebasisAmachinecosting$andwithanexpectedusefullifeoffiveyearsistobedepreciatedbythereducingbalancemethodTheannualrateofdepreciationisIASproperty,plantandequipmentAbusinesspurchasedmachinefor$onJanuarythemachinewasdepreciatedattherateofperannumusingthereducingbalancemethodThemachinewassoldonDecemberfor$WhatwastheprofitorlossondisposalA$LossB$ProfitC$LossD$ProfitIASproperty,plantandequipmentThefollowinginformationrelatestothefixedassetsofabusiness$CostatAprilAccumulateddepreciationatAprilFixedassetspurchasedinyearendedMarchDepreciationchargedfortheyearendedMarchDepreciationiscalculatedonthereducingbalancebasisattherateofWhatwasthenetbookvalueoftheassetsthatweredisposedofintheyearendedMarchA$B$C$D$IASproperty,plantandequipmentThefollowinginformationrelatestothefixedassetsofabusiness$CostatAprilAccumulateddepreciationatAprilFixedassetspurchasedinyearendedMarchDepreciationchargedfortheyearendedMarchDepreciationiscalculatedonthereducingbalancebasisattherateofWhatwasthenetbookvalueoftheassetsthatweredisposedofintheyearendedMarchA$B$C$D$Answers:(*)===Note:Ifthequestiongivesthedatesofacquisitionanddisposal,calculatedepreciationonatimebasisfortheyearsofacquisitionanddisposalOtherwise,calculatedepreciationforafullyearintheyearofacquisition,butnotfortheyearofdisposalIASproperty,plantandequipmentDerecognition终止确认Disclosure揭示IASproperty,plantandequipmentExercises:ABCcompanypurchasedadeliveryvaninxfor$anddepreciateditonastraightlinebasisoveritsusefullifeofyearsEstimatedresidualvaluewas$ThecompanysoldthevaninearlyxafterrecognizingyearsofdepreciationSupposeABCreceived$cashforthevanComputethegainorlossonthesaleSupposeABCreceived$cashforthevanComputethegainorlossonthesaleIASproperty,plantandequipmentExercises:ThefollowingdataisaboutWilhelminacompanyatAprilLeaseholdpropertyatcost$,Provisionfordepreciationofleaseholdproperty$,Plantandmachineryatcost$Provisionfordepreciationofplantandmachinery$Officeequipmentatcost$Provisionfordepreciationofofficeequipment$TheleaseholdpropertywasacquiredonOctoberforaperiodofyearsItisbeingdepreciatedonthestraightlinebasisIASproperty,plantandequipmentExercises:ThefollowingdataisaboutWilhelminacompanyatAprilPlantandmachineryaredepreciatedonthereducingbalancemethodusingtheannualrateofOfficeequipmentisdepreciatedatperannumonthestraightlinebasiscalculatethedepreciationofitsplantandmachineryofficeequipmentandleaseholdpropertyPrepareextractedbalancesheetatMay

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