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【知识点】Recognition & Derecognition确认与中止确认

Recognition & Derecognition

 Recognition

• The process of including an item in the financial statements that meets the definition of one of the elements.

• An item provide both relevant and faithful information.

 Derecognition

Removal of all or part of a recognized asset or liability , whereas if

• Loss of control for all or part of an asset.

• No obligation for a liability.

【知识点】Initial measurement-at cost成本的初始计量

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:

lSite preparation cost.

lInitial delivery and handling costs.

lInstallation costs.

lSet-up and testing costs.

lProfessional fees (architects, engineers).

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

Excluding

lAdministration and general overheads.

lStart-up and similar pre-production costs.

lInitial operating losses before the asset reaches planned performance.

【知识点】Self-constructed assets自承建资产

Self-constructed assets

Self-constructed assets :

(same principles as for acquired assets)

lMaterials

lDirect labor costs.

lDirect attributable costs (normal level).

lExcluding: Abnormal costs ( wasted material , labour or downtime costs).

An example: a company builds its own head office.

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