IAS16 Property, plant and equipment - Subsequent expenditure_2022年ACCA考試SBR知識點
再黑的夜，都會迎來黎明，就算晴空突然轉陰，也遠比黑夜更加明亮。ACCA課程所涉內(nèi)容較廣，考試難度較大?？忌柽M行充分準備，才有望通過考試。為幫助大家盡快通過考試，今天東奧小編為大家整理了SBR科目知識點，讓我們從基礎出發(fā)，趕緊學起來吧。
【內(nèi)容導航】
IAS16 Property, plant and equipment - Subsequent expenditure -房產(chǎn)、廠房、設備資產(chǎn)后續(xù)費用
【知識點】
IAS16 Property, plant and equipment - Subsequent expenditure -房產(chǎn)、廠房、設備資產(chǎn)后續(xù)費用
IAS16 Property, plant and equipment - Subsequent expenditure -房產(chǎn)、廠房、設備資產(chǎn)后續(xù)費用
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)
如果不出去看看，你會以為腳下的這片土地就是世界。以上就是東奧小編為大家整理的SBR科目考試知識點了，距離9月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學習計劃，爭取順利上岸。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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