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ACCA FR：固定资产终止确认例题
文章来源：ACCA全球官网
发布时间：2021-09-23 11:42
阅读：921次
Derecognition
PPE should be derecognised when it is disposed of or no future economic benefits are expected from its use or disposal.
When PPE is to be derecognised,a gain or loss on disposal is calculated.This can be found by comparing the difference between:
When the disposal proceeds are greater than the carrying amount there is a gain on disposal and when the disposal proceeds are less than the carrying amount there is a loss on disposal.
EXAMPLE 【点击免费下载>>>更多ACCA学习相关资料】
An asset that originally cost$16,000 and had accumulated depreciation of$8,000 was disposed of during the year for$5,000 cash.
Required
Explain how the disposal should be accounted for in the financial statements.
(See'Related links'for the solution to Example.)
Disposal of previously revalued assets
When an asset is disposed of that has previously been revalued,a gain or loss on disposal is to be calculated(as above).Any remaining surplus on the revaluation surplus should be transferred to retained earnings as:
Journal entry:
Dr Revaluation surplus
Cr Retained earnings
Summary
Accounting for PPE is an important topic that features regularly in the FR exam.With much of what is examinable feeding though from the Financial Accounting exam,you must ensure that you are comfortable with the basics of dealing with PPE as well as the more advanced aspects.This will then become assumed knowledge for the SBR exam.
Written by a member of the Financial Reporting examining team
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Mitchell
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