company accounting Property Plant Equipment演示教学.pptVIP

Chapter 7 Property, Plant Equipment Prepared by Emma Holmes;The nature of PPE;Initial recognition of PPE;Initial measurement of PPE;Measurement subsequent to initial recognition;Depreciation ;Depreciation;Depreciation ;The revaluation model;The revaluation model;The revaluation model: Revaluation increments;The revaluation model: Revaluation increments;The revaluation model: Revaluation decrements;The revaluation model: Reversing previous increments;The revaluation model: Reversing previous increments;The revaluation model: Reversing previous decrements;;;Choosing between the models;D