完Q之路（九十）：HKAS 16 不動產、廠房和設備（Property, Plant and Equipment, PPE）- 折舊 ...
2024-07-06 16:32簡單來說，不動產、廠房和設備（Property, Plant and Equipment, PPE）是指所有用作生產或提供貨品或服務，出租用途或其他管理目的而使用的有形資產（Tangible items），而它們預期會被使用一年或以上。可是，假如某固定資產是被歸類為持作出售之資產（Non-Current Assets Held For Sale），我們要根據HKFRS 5來處理 ...
PDF HKAS 16 Property, Plant and Equipment - Hong Kong Institute of ...
BC4. The Board clarified that the requirements of IAS 16 apply to items of property, plant and equipment that an entity uses to develop or maintain (a) biological assets and (b) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Property, plant and equipment | ACCA Global
Property, plant and equipment. Part 3: Summary and detailed examples. This is the final article in the series of three which consider the accounting for property, plant and equipment by applying IAS ® 16, Property, Plant and Equipment. This is a particularly important area of the Financial Reporting (FR) syllabus and is also important assumed ...
PDF Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
Process of allocating to expense the cost of a plant asset over its useful (service) life (耐用年限) in a rational and systematic manner. Process of cost allocation, not asset valuation. -成本分攤,不是資產重新評價! Applies to land improvements, buildings, and. equipment, not land.
Property, plant and equipment | ACCA Global
An item of plant was acquired for $220,000 on 1 January 20X6. The estimated useful life of the plant was five years and the estimated residual value was $20,000. The asset is depreciated on a straight-line basis. On 31 December 20X6 the remaining useful life of the plant was estimated to be three years, with an estimated residual value of $12,000.
【进阶版会计课程】第四课 || Property, Plant and Equipment (PPE) - YouTube
新的课程——进阶版财务会计 上线啦! 这一集要讲解的是PPE什么是PPE?什么时候才能把资产列为PPE?如何测量PPE？为什么会出现这两种测量方式? 赶紧看 ...
What Is Property, Plant, and Equipment (PP&E)? - Investopedia
Property, Plant And Equipment - PP&E: Property, plant and equipment (PP&E) is a company asset that is vital to business operations but cannot be easily liquidated, and depending on the nature of a ...
【初級會計學】會計入門 第十五集 不動產、廠房及設備 Property, Plant and Equipment (折舊的方法 固定資產處分 ...
$本支影片有cc字幕，請記得打開觀看。112年考衝報名表單：https://forms.gle/7oAhSxfJ3x3NbLda7112年會計課程報名：https://forms.gle ...
【初級會計學】會計入門 第十四集 不動產、廠房及設備 Property, Plant and Equipment (估計事項 土地 建築物 ...
$本支影片有cc字幕，請記得打開觀看。112年考衝報名表單：https://forms.gle/7oAhSxfJ3x3NbLda7112年會計課程報名：https://forms.gle ...
PDF (PROPERTY, PLANT AND EQUIPMENT) - Deloitte US
IFRS專區 準則彙總. 定義. 不動產、廠房及設備係指同時符合下列條件之有形項目: 供管理目的而持有;及. 預期使用期間超過一期. 認列條件. 相關之未來經濟效益很有可能流入企業,且成本能可靠衡量. 成本要素. 設備項目之成本包括: 購買價格(包含進口稅捐及不可 ...
完Q之路（九十一）：HKAS 16 不動產、廠房和設備（Property, Plant and Equipment, PPE）- 認列 ...
在會計上，我們通常會使用兩個模型來處理固定資產的計量：成本模型（Cost Model）和價值重估模型（Revaluation Model），前者是以資產的成本來計算期後的賬面價值（成本 - 累積折舊 - 累積減值），即上面提及的有關成本的段落；後者則是有關固定資產的公允值 ...
固定資產，在新的會計準則稱為不動產、廠房及設備（Property, Plant and Equipment，簡稱PPE），每年必須提列折舊，折舊方式一般是採用直線法，也就是隨著時間，讓資產價值呈線性方式減少。計算公式為：每年折舊=（固定資產成本 - 固定資產殘值）/ 耐用年數。 網路上常看到一些資訊說一定要留殘值 ...
Disposing Plant Assets | Open Textbooks for Hong Kong
When old plant assets are exchanged for new plant assets, it is generally accepted that any gains from a trade need not be recognized. The amount that is owed after credit for the trade-in is known as the boot, which is also the required cash payment. The entry is this situation is Debit Accumulated Depreciation (old equipment) Debit Plant ...
會計學原理 ch09 20140401 - Chapter 9 Plant Assets Natural...
Illustration: Lew Company acquires real estate at a cash cost of HK$2,000,000. The property contains an old warehouse that is razed at a net cost of HK$60,000 (HK$75,000 in costs less HK$15,000 proceeds from salvaged materials). Additional expenditures are the attorney's fee, HK$10,000, and the real estate broker's commission, HK$80,000. Required: Determine amount to be reported as the ...
國際會計準則第16 號個案釋例 - 1 - 國際會計準則第16 號 不動產、廠房及設備. 說明：以下釋例乃舉例性質，所例舉之交易僅供參考，並不考慮遞延所得稅影響 數，實際交易內容仍必須符合相關法令規範。 釋例一 原始認列及組成部分會計（ ias16.13-ias16.14 、 ias16 ...
不動產廠房及設備續後支出(Property, Plant and ... - YouTube
不動產、廠房及設備的續後支出為成本認列的觀念之一。讓Teacher Eating介紹主要基本計算概念。歡迎同學訂閱及發問。可於以下留言或是Facebook：https ...
PDF 《準則修正》Ias 16 & Ias 41 之修正：將生產性植物納入 Ias 16 之範圍
修正》IAS 16 & IAS 41 之修正:將生產性植物納入IAS 16之範圍重點提示本次修正規定,符合生產性植物 . 之生物資產應依IAS 16作為不動產、廠房及設備並進行會計處理。生產性植物之定義為: 用於農產品之生產或提供、預期生產農產品期間超過一期,且將其作為農產品 ...
啟芳會計系統 (天馬座) 檔案下載. 版本資訊. Pegasus_62b. E0.00.62b 丙檢 專用，若需序號請電洽業務。. (108/7/1起報名者適用) Pegasus_Tax_62b. E0.00.62b 乙檢 專用，若需序號請電洽業務。.
《國立中山大學》初級會計學(二)(林玉華教授)11-Plant Assets, Natural Resources, and ...
國立中山大學開放式課程網址 http://ocw.nsysu.edu.tw
處分資產溢價收入(gain on disposal of assets) - 小小整理網站 Smallcollation
處分資產溢價收入 (gain on disposal of assets) 凡因處分固定資產所獲得之利益屬之。. Gain from disposal of property, plant and equipment. 資料來源： 屏東商業技術學院. 收入 (Revenue) 顯示/隱藏 (show/hide) 標籤： 收入 (Revenue) , 會計科目 (Accounts) 以電子郵件傳送這篇文章BlogThis!.
Disposal of fixed assets 處置固定資產【計教 Accountative Ep9】 - YouTube
2021年最後一隻影片!EP9 教你如何處理disposal of fixed assets的進賬一步一步教你進賬的4步驟影片包括了工作人士和學生考題的例子0:00 開頭0:10 disposal of ...
(Gain/Loss) on (Sale/Disposal)差異 - 會計考題 - 會計問答網
損失Loss. 在會計用語中,處份資產不是收入的概念,而是非常態性交易利得或損失的概念. 故在英文的用法上會用gain or loss去表示. 例如E-19、E-20 題目應該是Disposal的題目 但為什麼解答E-19是用Gain on Sale而不是用Gain on Disposal呢？. 在寫題目時，有些分錄答案是用Sale ...
中級會計：生物資產與農產品(IAS41) - YouTube
講義下載:https://reurl.cc/83e6b7（森森會計→中級會計→生物資產與農產品）00:00 基本定義04:40 公允價值模式07:06 成本模式10:30 例 ...