acca考官文章2013 20 augrobins财产厂房设备以及有形固定资产第2部分与资格试卷.pdfVIP

t e c h n i c a l relevant to ACCA Qualification Papers F3 and F7 revaluation and derecognition the business. For example, properties would This is the second of two articles, and typically be one class of assets, and nt considers revaluation of property, nt and and equipment another. Additionally, if the equipment (PPE) and its derecognition. The revaluation model is chosen, the revaluations first article, published in the June/July 2007 need to be kept up to date, although IAS 16 is issue of student accountant, considered the not specific as to how often assets need to be initial measurement and depreciation of PPE. revalued. There are rather more differences between When the revaluation model is used, IAS 16, Property, nt and Equipment (the assets are carried at their fair value, defined as international standard) and FRS 15, Tangible ‘the amount for which an asset could be Fixed Assets (the UK standard) in relation exchanged between knowledgeable, willing to revaluation and derecognition compared parties in an arm’s length transaction’. to initial measurement and depreciation. For both topics addressed in this article, the Revaluation gains international