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【知识点】Subsequent measurement后期计量

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

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】Key disclosure of PPE设备与设施的关键披露

Key disclosure of PPE

lMeasurement bases

lUseful lives or depreciation rates used

lGross carrying amount and accumulated depreciation

lReconciliation

lRevalued assets require further disclosure

lBasis used to revalue the assets

lEffective date of the revaluation

lWhether an independent valuer was involved

lRevaluation surplus

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