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3220037
PPE summary
Descrição
Quick overview of NB matters
Sem etiquetas
cta2
fac3
ppe
project management
finance
business
financial accounting
cta 2
Mapa Mental por
meyer cohn
, atualizado more than 1 year ago
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Criado por
meyer cohn
aproximadamente 9 anos atrás
310
2
0
Resumo de Recurso
PPE summary
DEF: Tangible items: 1. held for use; & 2. expected to be used in more than 1 period
Recognition
COST: 1. Probable future economic benefits flow to entity; 2. Measured reliably.
Measurement
Initial Cost
Elements & E.g IAS16.16
After recognition
Cost model
Cost less accumulated depreciation & impairment losses
Revaluation model
Fair value less accumulated depreciation & impairment losses (Since last valuation)
Determine FV (IFRS 13)
Market / Cost / Income
Asset is revalued from CA to Net Replacement Cost ON Valuation date.
Treatment of Accum. deprec.
Proportionately restated
Eliminated
Realisation of Revalue surplus
Through use: Difference between Deprec. @ revalue amount and Deprec. @ Cost (ignore revalue). DR Revalue Surpl. (SCE) CR Ret. Earn. (SCE)
Timing
BEGIN/yr: Deprec. & CA at price levels at BEGIN/yr.
END/yr: At GRC calc NRC at BEGIN/yr to calc. revaluation surplus.
Disclosure simplistic
Deferred tax
Anexos de mídia
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