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ACCA FR：固定资产使用寿命和残值例题
文章来源：ACCA全球官网
发布时间：2021-09-23 11:28
阅读：1020次
Useful life and residual value
IAS 16 requires that estimates of useful life and residual value be reviewed at the end of each reporting period.If either changes significantly,the change should be accounted for over the useful life remaining.This is referred to as a prospective adjustment rather than a retrospective adjustment.
EXAMPLE 【点击免费下载>>>更多ACCA学习相关资料】
A machine was purchased on 1 April 20X0 for$120,000.It was estimated that the asset had a residual value of$20,000 and a useful life of 10 years at this date.On 1 April 20X2,the residual value was reassessed as being only$15,000 and the remaining useful life was considered to be only five years.
Required
Demonstrate how the machine should be accounted for in the years ended 31 March 20X1,20X2 and 20X3 and prepare extracts of the statement of profit or loss and statement of financial position for each year.
Depreciation of significant parts
Some assets may comprise more than one significant part(ie where the cost of each part is significant in relation to the total cost of the item).Where this is the case,each of those parts must be depreciated separately over their own individual useful lives.
EXAMPLE
A company purchased a property with an overall cost of$100m on 1 April 20X1.The separate components of the property are made up as follows:
Required
Calculate the annual depreciation charge for the property for the year ended 31 March 20X2.
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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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