bitfinex

              免费试听

              免费试听

              选课中心 东奥名师 东奥书店
               当前位置:bitfinex >  免费试听 > ACCA

              bitfinex www.henandongheng.com Depreciation

              IAS 16 allows two methods of depreciation:

              u Straight line

                   Depreciation = (cost –residual value)/Useful economic life

                                           Or

              (cost – residual value) * % (depreciated rate)

              u Reducing balance (Depreciated on Net book value)

                  Depreciation = NBV @ opening * % (depreciated rate)

              u Additional factors to consider

              l Depreciation starts when the asset is ready for its intended use and not from when it starts to be used, until the asset is derecognized , even if it is idle.

              l The useful life of assets and depreciation method should be reviewed at least at each financial year end, and when necessary, revised. (IAS 8)

              l Separate component of PPE should be capitalized as separate assets and depreciated over their useful lives

              l No depreciation for land


              返回试听
              查看讲义

              免费课程:Depreciation

              4235人已学习

              百度|中国纪委国家监委网站|北京纪检监察网|bitfinex注册 | bitfinex平台 | www.baidu.com-百度百科|

              健康遊戲忠告:抵制不良遊戲拒絕盜版遊戲注意自我保護謹防受騙上當適度遊戲益腦沉迷遊戲傷身合理安排時間享受健康生活

              備案號:皖B2-2334451本站www.henandongheng.com所有