FinancialAccountingandReportingFixedAssets幻灯片.ppt

Financial Accounting and Reporting;Fixed Assets; Acquisition Costs ;A;A;A;A;A;Question Time…;Question Time…;B;B;B;B;B;B;B;B;B;Question Time…;C. Nonmonetary Exchange;C;C;;C;C;C;C;C;C;C;C;C;C;C;C;C;C;;;;C;C;C;C;C;;;;Question Time…;D. Purchase of Group Assets ;;E. Capital Revenue Expenditures ;;E;F. Depreciation;F;F;;;F;F;F;F;;F;;;;;G. Disposals and Impairment of Value;;G;G;G;G;G;Question Time…;Question Time…;Question Time…;Question Time…;H. Depletion;;I. Insurance;*;J. Goodwill Other Intangible Assets;J;;J;J;;;;Question Time…;Question Time…;K. Reporting on the Cost of Start-Up Activities ;*;L: R D Costs M: Computer Software Costs;M;M;M;Question Time…;Question Time…;;Financial Accounting and Reporting;Investments; Debt vs. Equity Securities;;;;B. Investment WithoutSignificant Influence;;;;;;;;;;;;;;;;;;;;;;Question Time…;Question Time…;;;;;;;;;;;;;;;Question Time…;Question Time…;D. Others;;;;;;;;;;;;;;