2015年ACCA考试《F7财务报告》重要讲义(11)

来源: 高顿网校 2015-04-17
  IAS 16 Property, Plant and Equipment states that the residual value and useful economic life of an asset should be reviewed at each financial year end (at least).
  Exam questions dealing with published accounts often ask for accounting adjustments arising on revaluation of non-current assets. You should know some points about IAS 16 as well as IAS40. See the note on IAS36 for accounting for impairment losses.
  The main points dealt with by the standard are:
  1.An item of property, plant and equipment which qualifies for recognition as an asset should initially be measured at its cost. All capital costs should be included in this initial cost (e.g. the cost of site preparation, delivery costs, installation costs, and other directly attributable costs that would have been avoided had the assts not been acquired), whereas revenue costs should be written off as incurred (e.g. general overhead costs, maintenance costs).
  2.An entity evaluates under the general recognition principle all property, plant and equipment costs at the time they are incurred. Those costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service an item. An entity does not recognize in the carrying amount of an item of property, plant and equipment the costs of the day-to-day servicing of the item. Rather, there costs are recognized in profit or loss as incurred. An entity recognizes in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met. The carrying amount of those parts that are replaced is derecognized. If it is not practicable to determine the carrying amount of the replaced part, it may use the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed.
  3.Normally all inspection and overhaul costs are expensed as they are incurred. However, to the extend that they satisfy the IAS16 rules for separate components, such costs should be capitalized separately as a non-current asset and depreciated over their useful lives.
  4.The residual value and useful economic life of an asset should be reviewed at least at each financial year-end and revised when necessary. When a material change becomes necessary, the depreciation charge for the current and future periods should be adjusted. The change in depreciation method does not constitute a change of accounting policy.
  5.Depreciation of an asset begins when it is available for use and ceases at the earlier of the date that the asset is classified as held for sale (IFRS5) and the date that the asset is derecognized.
  6.The carrying amount of an item of property, plant and equipment shall be derecognized on disposal or when no future economic benefits are expected from its use or disposal.
  7.Subsequent to initial recognition, the cost model is that property, plant and equipment should be carried at cost less accumulated depreciation subject to any necessary write-down in value.
  8.The revaluation model is that property, plant and equipment whose fair value can be measured reliably should be carried at a revalued amount being its fair value at the date of revaluation less any accumulated depreciation after revaluation and any necessary write-down in value. On revaluation, the increase in carrying amount must be credited to revaluation surplus, however, if such increase reverses a previous revaluation decrease of the same asset which was recognized as an expense in I/S then the increase is firstly credited to I/S; the revaluation decrease should be recognized immediately as an expense in I/S, however, if there is revaluation surplus on the same asset then such decrease should write off the revaluation surplus firstly.
  9. Where the revaluation model is adopted, revaluation should be made regularly so that the carrying value of a revalued asset does not differ materially from its fair value at the balance sheet date.
  高顿网校温馨提醒
  各位考生,2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
 
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点,根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡(8.2折)
为零基础刚开始学习ACCA的学员特别定制
高顿名师

acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

在线提问
严选名师 全流程服务

Sdanvi

高顿ACCA全学科负责人

教学特色
自创“少女三大法则”和“二阶学习法”
教学资历
两年内高分通过ACCA考试,ACCA业界学霸型讲师
客户评价
帮助学生快速理解ACCA的知识点,是ACCA学习不可错过的宝藏博主
sdanvi
  • 老师好,考出ACCA的难度相当于考进什么大学?
  • 老师好,ACCA考试怎样备考(越详细越好)?
  • 老师好,38岁才开始考ACCA会不会太迟?
  • 老师好,ACCA通过率是多少?
  • 老师好,有了ACCA证后好找工作吗?
999+人提问

Perry

高顿acca明星讲师

学历背景
复旦-麻省理工国际工商管理硕士
教学资历
曾就职于四大、世界500强
客户评价
ACCA业界学霸型讲师
Perry
  • 老师好,acca如果不去考会怎么样?
  • 老师好,acca难度有多大?
  • 老师好,acca一年可以考多少门?
  • 老师好,acca考试科目几年考完?
  • 老师好,acca工资一般是多少钱?
999+人提问

Dora

高顿acca明星讲师

学历背景
英国布里斯托优秀硕士生
教学资历
多年普华永道金融组审计师经验
客户评价
知性又美丽,温柔大姐姐
Dora
  • 老师好,acca持证工资待遇如何?
  • 老师好,35岁考acca有意义吗?
  • 老师好,考过acca能干嘛?
  • 老师好,考完acca可以做什么工作?
  • 老师好,acca年薪一般多少?
999+人提问

高顿教育 > ACCA > 考试辅导