对外财务报告决策-6 非流动资产和减值 WIP.pptxVIP

CMA Part 1 External Financial Reporting DecisionsNon-current Assets and ImpairmentPurchase of Property, Plant and EquipmentItems of property, plant, and equipment should be recognized as assets when it is probable that: 1. it is probable that the future economic benefits associated with the asset will flow to the entity, and 2. the cost of the asset can be measured reliably;Purchase of Property, plant and equipmentDr. Property, plant and equipmentCr. CashPurchase of Property, Plant and EquipmentCost includes all costs necessary to bring the asset to working condition for its intended use which