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ACCA FR：不动产、厂房和设备后续计量例题
文章来源：ACCA全球官网
发布时间：2021-09-23 11:17
阅读：1066次
Subsequent costs
Subsequent costs related to an item of PPE can only be recognised if they meet the normal recognition criteria:
(a)it is probable that future economic benefits associated with the item will flow to the entity;and
(b)the cost of the item can be measured reliably.
Most subsequent expenditure is likely to be related to accessing the economic benefits already available(eg repairs and maintenance).Costs such as these should be charged to the statement of profit or loss in the period that they are incurred.However,if any costs do meet the recognition criteria noted above,then they should be capitalised as part of PPE.
EXAMPLE 1
On 1 March 20X2,Yucca Co purchased an upgrade package from Plant Co at a cost of$18,000 for the machine it originally purchased in 20X0(Example 1).The upgrade work took a total of two days where new components were added to the machine.Yucca agreed to purchase the upgrade package as the new components would lead to a reduction in production time per unit of 15%.This will enable Yucca to increase production without the need to purchase a new machine.
Required
Explain whether the additional expenditure should be capitalised as part of PPE or expensed to the statement of profit or loss for the year ended 28 February 20X3.
(See'Related links'for the solution to Example 1.)
Depreciation
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.In other words,depreciation applies the accruals concept to the capitalised cost of a non-current asset and matches this cost to the period that it relates to.
Depreciation methods
There are many methods of depreciating a non-current asset with the most common being:
Straight line
%on cost,or
Cost less residual value divided by useful life
Reducing(diminishing)balance
%on carrying amount
EXAMPLE 2
An item of plant was purchased on 1 April 20X0 for$200,000 and is being depreciated at 25%on a reducing balance basis.
Required
Prepare the extracts of the statement of financial position and statement of profit or loss for the year ended 31 March 20X2.
(See'Related links'for the solution to Example 2.)
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Ariel
讲师认证：
CICPA会员（非执业），ACCA准会员，某世界五百强汽车企业多年财务部门工作经历，从事总账会计财务分析等多个岗位，参与共享中心建设、报表自动化合并等多项大型集团项目。实战经验丰富，业务能力扎实，主要教授公司战略与风险管理/财务成本管理，授课思路清晰严谨，又不失趣味。善于以生动有趣的案例讲解复杂的知识，帮助同学们理清知识点脉络，把握课程要点。
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