Initial measurement-at cost（成本的初始計(jì)量）是什么_2020年ACCA考試FR知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Initial measurement-at cost成本的初始計(jì)量
【知識(shí)點(diǎn)】
Initial measurement-at cost成本的初始計(jì)量
Initial measurement-at cost成本的初始計(jì)量
Item of PPE
All costs required to bring an asset into working condition
Purchase price (less trade discount or rebate)
Import duties and non-refundable purchase taxes
Direct attributable costs:
lSite preparation cost
lInitial delivery and handling costs
lInstallation costs
lSet-up and testing costs
lProfessional fees (architects, engineers)
uInitial estimated cost of dismantling and removing the asset and restoring the site(@ present value)(IAS 37)
Excluding
lAdministration and general overheads
lStart-up and similar pre-production costs
lInitial operating losses before the asset reaches planned performance
以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，最后，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第13講
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