第4号固定资产（No. fourth fixed assets）.docVIP

第4号固定资产（No. fourth fixed assets） Chapter I General Provisions Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards, in order to regulate the recognition, measurement and related information disclosure of fixed assets. Second of the following items shall be governed by other relevant accounting standards: (1) as the building of investment real estate, the Enterprise Accounting Standards No. third - investment property shall be applied. (two) productive biological assets shall be governed by the accounting standards for Enterprises No. fifth - biological assets. The second chapter confirms Third fixed assets are tangible assets with the same characteristics: (I) held for the production of goods, services, leases, or management; (two) the service life exceeds one fiscal year. Service life refers to the expected period of the use of fixed assets or the quantity of products or services provided by the fixed assets. Only when the fourth fixed assets meet the following conditions shall they be confirmed: (1) the economic interests associated with the fixed assets are likely to flow into the enterprise; (two) the cost of the fixed assets can be measured reliably. The fifth part of fixed assets with different life or in a different way to provideeconomic interests, apply different depreciation rates or depreciation methods, they shall be recognized as part of the individual fixed assets. Sixth fixed assets and related follow-up expenses, meet the conditions for recognition the standards stipulated in Clause fourth, shall be included in the cost of fixed assets; does not meet the conditions for recognition of this standard stipulated in Clause fourth, shall be included in the current profits and losses. The third chapter is initial measurement Seventh fixed assets shall be initially measured in accordance with the cost. Eighth of the cost of purchased fixed assets, including the purchase price, the relevant tax