Revaluation Model（重估模型）是什么_2020年ACCA考試FR知識(shí)點(diǎn)
一分耕耘一分收獲，備考2020年ACCA考試，熟記各科目重要考點(diǎn)很重要，今天東奧小編就來(lái)為大家整理了ACCA考試FR科目知識(shí)點(diǎn)，一起來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Revaluation Model重估模型
【知識(shí)點(diǎn)】
Revaluation Model重估模型
Revaluation Model重估模型
Revaluation Model
Initial measurement
PPE are measured initially at cost
Subsequent measurement
Revaluated to the fair value @ revaluation date; & impact on FS
Depreciation = (revalued amount- residual value) /remaining useful life
Carrying value =Fair value- Acc Dep - Imp loss
Scope of example examined
Plant & Equipment
Land & Buildings
Conditions
Applied only if the fair value of the item can be measured reliably
Timing: Review periodically and keep revaluations up to date
Scope: Consistent policy for each class of asset
Gain or loss
Revaluations gains are credited to other comprehensive income and revaluation surplus
(Option: make an annual transfer for the realisation of revaluation surplus)
Revaluation losses are recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset
陽(yáng)光總在風(fēng)雨后，要相信有彩虹。以上就是東奧小編為大家準(zhǔn)備的ACCA考試知識(shí)點(diǎn)了，希望對(duì)大家能夠有所幫助。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第15講
(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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