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Definition and recognition of Property, plant and equipment_2021年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-05-21 13:37:01

不管失敗多少次，都要應(yīng)對(duì)生活，充滿希望。ACCA考試時(shí)間越來(lái)越近，東奧小編為大家準(zhǔn)備了FR考試科目知識(shí)點(diǎn)，一起來(lái)看一下吧。

PPE的定義和確認(rèn)_2021年ACCA考試FR知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Definition and recognition of Property, plant and equipment -PPE的定義和確認(rèn)

【知識(shí)點(diǎn)】

Definition and recognition of Property, plant and equipment -PPE的定義和確認(rèn)

Definition and recognition of Property, plant and equipment -PPE的定義和確認(rèn)

Property, plant and equipment are tangible non-current assets that:

Purpose: Are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes

Duration: Are expected to be used during more than one period

The recognition of property, plant and equipment depends on two criteria:

(1). It is probable that future economic benefits associated with the asset will flow to the entity

(2) .The cost of the asset to the entity can be measured reliably

我不怕千萬(wàn)人阻擋，只怕自己投降。以上就是東奧小編為大家準(zhǔn)備的ACCA考試知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)。

注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第12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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