1475818
Descrição
Mapa Mental por Thiffany Martin, atualizado more than 1 year ago
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Criado por Thiffany Martin
mais de 9 anos atrás
|
|
Property, Plant
& Equipment
- Definition
- tangible items
that are
- held for use - production / supply
of goods & services, rental to
others / administrative purposes
- Mode of usage
- Mode of usage
- expected to be
used during more
than one period
- term of holding by an entity
- term of holding by an entity
- held for use - production / supply
of goods & services, rental to
others / administrative purposes
- tangible items
that are
- Applicable
Std & Scope
- IAS 16
- except
- another accounting
std requires diff.
accounting treatment
- doesn't apply to some items
of PPe within the scope of
other accounting stds
- Assets held for sale
(IFRS 5)
- Biological assets
(IAS 41)
- Exploration & evaluation assets
(IFRS 6)
- Assets held for sale
(IFRS 5)
- another accounting
std requires diff.
accounting treatment
- except
- IAS 16
- Recognition
- Cost = Asset,
only if
- probable - future
economic benefits -
flow to the entity
- cost of the item -
measured reliably
- probable - future
economic benefits -
flow to the entity
- After PPE has been
recognised as asset -
may incur additional cost
on the PPE
- maintenance
costs
- give rise to future
economic benefits
- maintenance
costs
- Day-to-day servicing
(repair & maintenance)
= expenses
- major spare parts, servicing equipments,
replacement & inspection of PPE = asset
(if recognition criteria is met)
- major spare parts, servicing equipments,
replacement & inspection of PPE = asset
(if recognition criteria is met)
- Cost = Asset,
only if
- Measurement
- At recognition
- cost
- Purchase price
- Directly attributable Cost
- Dismantling Cost
- Purchase price
- carrying amount of an
item - ceases when
- yet to be
brought into
use / just
launched /
operated
less than full
capacity
- Initial
operating
losses
- costs of
relocating part
/ all of an
entity's
operations
- yet to be
brought into
use / just
launched /
operated
less than full
capacity
- acquired in exchange
- fair value
- except
- lack of commercial substances
- fair value is not reliably measured
- lack of commercial substances
- except
- fair value
- cost
- After recognition
- Cost Model
- Revaluation Model
- Surplus
- Deficit
- Surplus
- Cost Model
- At recognition
- Depreciation
- systematic allocation -
depreciable amount - an asset
over its useful life
- shall be recognised in the
P&L unless included in the
carrying amt of another
asset
- shall be recognised in the
P&L unless included in the
carrying amt of another
asset
- calculate
- commencement / cessation
of depn.
- depreciable amt. (incl. residual
value) of asset
- useful life
of asset
- depn. method
- commencement / cessation
of depn.
- systematic allocation -
depreciable amount - an asset
over its useful life
- Derecognition
- on disposal
- IAS 18
- sales of goods
- sales of goods
- IAS 17
- sale & leaseback
- sale & leaseback
- IAS 18
- no future
economic benefit
- expected - its
use / disposal
- gain / loss
- P&L
- gain ≠ revenue
- gain ≠ revenue
- on disposal
- Disclosure
- measurement bases
used for determining -
gross carrying amt.
- depn.
methods used
- useful lives /
depn. rates used
- gross carrying amt. & acc. depn.
(plus acc. impairment losses) -
beginning & end of the period
- measurement bases
used for determining -
gross carrying amt.
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