Depreciation - Australian Accounting Standards （折旧-澳大利亚会计准则）.pdf

Accounting Standard AASB 1021 August 1997 Depreciation Issued by the Australian Accounting Standards Board Obtaining a Copy of this Accounting Standard Copies of this Standard are available for purchase from the Australian Accounting Standards Board by contacting: The Customer Service Officer Australian Accounting Research Foundation 211 Hawthorn Road Caulfield Victoria 3162 AUSTRALIA Phone: (03) 9523 8111 Fax: (03) 9523 5499 Email: standard@aarf.asn.au COPYRIGHT Australian Accounting Standards Board 1997. The copying of this Standard is only permitted in certain circumstances. Enquiries should be directed to the Australian Accounting Standards Board. ISSN 1036-4803 AASB 1021 2 CONTENTS MAIN FEATURES OF THE STANDARD ... page 5 Section and page number 1 Application ... 6 2 Operative Date ... 7 3 Purpose of Standard ... 7 4 Recognition of Assets with Physical Substance ... 8 5 Recognising the Depreciable Amount ... 9 Revaluation of Depreciable Assets ... 13 Residual Values ... 13 Subsequent Costs ... 13 6 Monitoring Depreciation Rates and Methods ... 15 Regular Review of Depreciation Rates and Methods... 15 Changes to Depreciation Rates and Methods ... 15 7 Spares for Plant and Equipment ... 16 8 Buildings ... 17 9 Leasehold Improvements ... 18 10 Retirement or Disposal of Depreciable Assets ... 18 11 Disclosures Relating to Depreciation ... 18 12 Comparative Information ... 19 13 Transitional Provisions ... 20 Initial Application of this Stand