中级财务教材新会计英文ch06.pptVIP

Property, Plant, and Equipment Chapter 6 Learning Objectives Record the acquisition of property, plant, and equipment. Determine the cost of assets acquired by the exchange of other assets. Compute the cost of a self-constructed asset, including interest capitalization. Record costs subsequent to acquisition. Record the disposal of property, plant, and equipment. Understand the disclosures of property, plant, and equipment. Explain the accounting for oil and gas properties. (appendix) Learning Objectives Identify the factors involved in depreciation. Explain the alternative methods of cost