這一秒不放棄，下一秒就有希望。堅持下去就會成功。金程會計小編為大家整理了ACCA考試FR科目知識點，希望能夠幫助到大家。

【內(nèi)容導(dǎo)航】

Revaluation Model of PPE-PPE后續(xù)計量-重估模型

【知識點】

Revaluation Model of PPE-PPE后續(xù)計量-重估模型

Revaluation Model of PPE-PPE后續(xù)計量-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

以上就是金程會計小編為大家整理的ACCA考試相關(guān)知識點了，希望大家能夠認真學(xué)習(xí)，最后，預(yù)祝到家順利通過ACCA考試。