各位小伙伴注意了，备考已经进入了关键期，现在状态如何啊，今天帮考网为大家分享备考资料：2020年ACCA考试FR财务报告知识点(4)，一起来看看吧。

【知识点】

Revaluation of non-current assets 非流动资产的重估

Revaluation of non-current assets

• It is a further example of a taxable temporary difference.

• While the carrying value of the asset has increased, the tax base of the asset remains the same and so a temporary difference arises.

• Since the revaluation surplus has been recognized as other comprehensive income, to comply with matching, the tax charge on the surplus is also charged to other comprehensive income.

【知识点】

The components of other comprehensive income其他综合收益的组成部分

The components of other comprehensive income

·Gain on PPE revaluation.

· Gain on fair value through other comprehensive income investment.

· Pension adjustment.

· Foreign currency.

· Effective portion of cash flow hedge.

【知识点】

Revaluation of non-current assets非流动资产的评估

Revaluation of non-current assets

It is a further example of a taxable temporary difference.

While the carrying value of the asset has increased, the tax base of the asset remains the same and so a temporary difference arises.

Since the revaluation surplus has been recognized as other comprehensive income, to comply with matching, the tax charge on the surplus is also charged to other comprehensive income.

【知识点】

Initial measurement-At cost初始非流动资产成本计量

Initial measurement-At cost

Item of PPE

All costs required to bring an asset into working condition.

Purchase price (less trade discount or rebate).

Import duties and non-refundable purchase taxes.

Direct attributable costs:

·Site preparation cost.

·Initial delivery and handling costs.

·Installation costs.

·Set-up and testing costs.

·Professional fees (architects, engineers)

Initial estimated cost of dismantling and removing the asset and restoring the site(@ present value)(IAS 37)

Excluding.

Administration and general overheads.

Start-up and similar pre-production costs.

Initial operating losses before the asset reaches planned performance.

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