2013
IAS 16 Property, Plant and Equipment白鸟湖
as issued at 1 January 2013. Includes IFRSs with an effective date after 1 January 2013 but not the IFRSs they will replace.
黎曼This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.
The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that urs of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the asts, the determination of their carrying amounts and the depreciation charges and impairment loss to be recognid in relation to them.
Property, plant and equipment are tangible items that:
(a)are held for u in the production or supply of goods or rvices, for rental to others, or for administrative
放松心情英文purpos; and
(b)are expected to be ud during more than one period.
The cost of an item of property, plant and equipment shall be recognid as an ast if, and only if:
无所不在(a)it is probable that future economic benefits associated with the item will flow to the entity; and
(b)the cost of the item can be measured reliably.
Measurement at recognition: An item of property, plant and equipment that qualifies for recognition as an ast shall be measured at its cost. The cost of an item of property, plant and equipment is the cash price equivalent at the recognition date. If payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognid as interest over the period of credit unless such interest is capitalid in accordance with IAS 23.
乘公交车英文The cost of an item of property, plant and equipment compris:
(a)its purcha price, including import duties and non-refundable purcha taxes, after deducting trade
discounts and rebates.
(b)any costs directly attributable to bringing the ast to the location and condition necessary for it to be
capable of operating in the manner intended by management.
花岗岩和大理石的区别
(c)the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is
located, the obligation for which an entity incurs either when the item is acquired or as a conquence of having ud the item during a particular period for purpos other than to produce i
nventories during that period.
Measurement after recognition: An entity shall choo either the cost model or the revaluation model as its accounting policy and shall apply that policy to an entire class of property, plant and equipment.
Cost model: After recognition as an ast, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment loss.
Revaluation model: After recognition as an ast, an item of property, plant and equipment who fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subquent accumulated depreciation and subquent accumulated impairment loss. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.
If an ast’s carrying amount is incread as a result of a revaluation,the increa shall be recognid in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increa shall be recognid in profit or loss to the extent that it re
vers a revaluation decrea of the same ast previously recognid in profit or loss. If an ast’s carrying amount is decread as a result of a revaluation,the decrea shall be recognid in profit or loss. However, the decrea shall be recognid in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that ast.
拒绝恋爱Depreciation is the systematic allocation of the depreciable amount of an ast over its uful life. Depreciable amount is the cost of an ast, or other amount substituted for cost, less its residual value. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated parately. The depreciation charge for each period shall be recognid in profit or loss unless it is included in the carrying amount of another ast. The depreciation method ud shall reflect the pattern in which the ast’s future economic benefits are expected to be consumed by the entity.
The residual value of an ast is the estimated amount that an entity would currently obtain from disposal of the ast, after deducting the estimated costs of disposal, if the ast were already of the age and in the condition expected at the end of its uful life.
To determine whether an item of property, plant and equipment is impaired, an entity applies IAS 36 Impairment of Asts.
The carrying amount of an item of property, plant and equipment shall be derecognid:狗狗大全
(a)on disposal; or
(b)when no future economic benefits are expected from its u or disposal.
