non-current assets心意固定资产管理.docxVIP

Non-current assets 非流动资产 HYPERLINK /Intranet/DF/RedactionBibleGroupeUK.nsf/f30f861f116bf95fc1256e4d005d4241/73e4c9a6c294aa5bc1256ea80059c8d3?OpenDocument \l Section%20sans%20titre A. Property, plant and equipment HYPERLINK /Intranet/DF/RedactionBibleGroupeUK.nsf/f30f861f116bf95fc1256e4d005d4241/73e4c9a6c294aa5bc1256ea80059c8d3?OpenDocument \l Section%20sans%20titre_0 B. Depreciationof assets HYPERLINK /Intranet/DF/RedactionBibleGroupeUK.nsf/f30f861f116bf95fc1256e4d005d4241/73e4c9a6c294aa5bc1256ea80059c8d3?OpenDocument \l Section%20sans%20titre_1 C. Investments HYPERLINK /Intranet/DF/RedactionBibleGroupeUK.nsf/f30f861f116bf95fc1256e4d005d4241/73e4c9a6c294aa5bc1256ea80059c8d3?OpenDocument \l Section%20sans%20titre_2 D. Other non-current assets HYPERLINK /Intranet/DF/RedactionBibleGroupeUK.nsf/f30f861f116bf95fc1256e4d005d4241/73e4c9a6c294aa5bc1256ea80059c8d3?OpenDocument \l E.%20Management%20of%20tangible%20fixed%20a E. Management of property, plant and equipmentA. Property, plant and equipment (PPE)A.物业，厂房及设备（PPE） These assets are carried on the balance sheet at historical acquisition cost. If an asset is transferred between two units of the Group, the acquiring entity must record it in its accounts at the same historical cost that appeared on the books of the selling entity (gross amount less deprecation accumulated locally).这些资产是按历史进行了收购成本资产负债表。如果资产是两个集团之间的单位转让，收购的实体必须在其帐目记录在同一历史成本，对销售实体（累计折旧总额减本地）的书出现了。 Property, plant and equipment is depreciated on a straight-line basis using the useful lives specified by the Group.物业，厂房及设备折旧以直线法使用由集团指定的有益生活的基础。 Assets acquired on lease are considered to be the property of the unit from the time of acquisition; a corresponding liability is recognised on the balance sheet in the amount of the gross value. On this subject, see the attached file that defines a lease (finance lease) contract and specifies the requisite accounting treatment under IFRS.对租赁购入的资产被认为是从收购时间单位的财产;相应的责任是在量的总价值的资产负债表确认。关于这个问题，请参阅附加文件，它定义一个租赁（融资租赁）合同