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【知识点】Subsequent measurement后续计量

Subsequent measurement

Subsequent expenditure on property, plant and equipment should only be capitalized if (capital expenditure):

It enhances the assets economic benefits.

It relates to an overhaul or required major inspection of the asset-the costs associated with this should be capitalized and depreciated over the time until the next overhaul or safety inspection.

It is replacing a component of a complex asset. This can only be capitalized if the original component has been written off.

All other subsequent expenditure should be recognized in the statement of profit or loss, because it merely maintains the economic benefits originally expected (revenue expenditure).

【知识点】Revaluation model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.

【知识点】Recognition of Intangible assets识别无形资产

Recognition of Intangible assets

The recognition of Intangible assets depends on three criteria:

Controlled by the entity as a result of past events (i.e. technical knowledge, know-how or employee skills).

Something from which the entity expects future economic benefits to flow.

Cost of the asset can be measured reliably (i.e. cost of the licence or franchise).

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