Subsequent expenditure on property, plant andequipment_2021年ACCA考試FR知識點
備考ACCA考試，掌握不好的知識點一定要多學多看，理解記憶，不要死記硬背。東奧小編為大家準備了ACCA考試FR科目知識點，趕快來看一下吧。
【內容導航】
Subsequent expenditure on property, plant and equipment-PPE后續(xù)費用處理
【知識點】
Subsequent expenditure on property, plant and equipment-PPE后續(xù)費用處理
Subsequent expenditure on property, plant and equipment-PPE后續(xù)費用處理
Subsequent expenditure on property, plant and equipment should only be capitalized if (capital expenditure):
It enhances the assets economic benefits
It relates to an overhaul or required major inspection of the asset-the costs associated with this should be capitalized and depreciated over the time until the next overhaul or safety inspection
It is replacing a component of a complex asset. This can only be capitalized if the original component has been written off.
All other subsequent expenditure should be recognized in the statement of profit or loss, because it merely maintains the economic benefits originally expected (revenue expenditure).
An aircraft requires a planned overhaul each year at a cost of $5,000. This is a condition of being allowed to fly.
希望廣大備考ACCA考試的小伙伴們，能夠提前做好規(guī)劃，抓緊時間備考。最后預祝大家順利通過ACCA考試。
注：以上內容來自Crystal老師基礎班第14講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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