10-固定資產(chǎn)(完整版)
【正文】 from that which would be determined using fair value at the balance sheet date. 2022/8/21 50 IAS 16 Property, Plant and Equipment ? If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be debited directly to equity under the heading of revaluation surplus to the extent of any credit balance existing in the revaluation surplus in respect of that asset. 2022/8/21 51 IAS 16 Property, Plant and Equipment ? Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated separately. The depreciation charge for each period shall be recognised in profit or loss unless it is included in the carrying amount of another asset. The depreciation method used shall reflect the pattern in which the asset’s future economic benefits are expected to be consumed by the entity. 2022/8/21 52 IAS 16 Property, Plant and Equipment ? The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. ? The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. ? The carrying amount of an item of property, plant and equipment shall be derecognised: (a) on disposal?！痹诋?dāng)前企業(yè)之間關(guān)聯(lián)交易盛行的情況下，這一規(guī)定也為企業(yè)粉飾報(bào)表留有余地 2022/8/21 43 四、存在的問(wèn)題和對(duì)利潤(rùn)的影響 ?（五）新的固定資產(chǎn)準(zhǔn)則規(guī)定，對(duì)于接受捐贈(zèng)固定資產(chǎn)，當(dāng)捐贈(zèng)方未提供有關(guān)憑據(jù)時(shí)，同類或類似固定資產(chǎn)不存在活躍市場(chǎng)的，應(yīng)按預(yù)計(jì)未來(lái)現(xiàn)金流量現(xiàn)值入賬。我國(guó)新的準(zhǔn)則確有以下明確規(guī)定：“除以下情況外，企業(yè)應(yīng)對(duì)所有固定資產(chǎn)計(jì)提折舊 :已提足折舊仍繼續(xù)使用的固定資產(chǎn)；按規(guī)定單獨(dú)估價(jià)作為固定資產(chǎn)入賬的土地。確保財(cái)務(wù)狀況和經(jīng)營(yíng)業(yè)績(jī)更加真實(shí)、可靠，避免利用資產(chǎn)減值進(jìn)行盈余管理，保護(hù)投資者利益 2022/8/21 34 三、與國(guó)際會(huì)計(jì)準(zhǔn)則的異同 ?（一）關(guān)于固定資產(chǎn)的初始計(jì)量 ?我國(guó)新的準(zhǔn)則和 IAS16都提到固定資產(chǎn)最初計(jì)量應(yīng)按成本計(jì)量，但在成本構(gòu)成的規(guī)定上略有差異， IAS16多了一項(xiàng)估計(jì)拆卸、搬移費(fèi)及場(chǎng)地使用費(fèi)。盤虧造成的損失，計(jì)入當(dāng)期損益 2022/8/21 28 例：某單位出售一閑置辦公樓。 2022/8/21 22 （四）固定資產(chǎn)的后續(xù)計(jì)量 ?（ 4）折舊方法的選擇 ?企業(yè)應(yīng)當(dāng)根據(jù)與固定資產(chǎn)有關(guān)的經(jīng)濟(jì)利益的預(yù)期實(shí)現(xiàn)方式，合理選擇折舊方法。 ? 一般企業(yè)固定資產(chǎn)的報(bào)廢清理費(fèi)，應(yīng)在實(shí)際發(fā)生時(shí)作為固定資產(chǎn)清理費(fèi)用處理，不屬于本準(zhǔn)則規(guī)范的棄置費(fèi)用。其賬務(wù)處理為： 借：固定資產(chǎn) 110000 貸：在建工程 110000 2022/8/21 15 （三）固定資產(chǎn)的初始計(jì)量 ? （ 3） 投資者投入 固定資產(chǎn)的成本，應(yīng)當(dāng)按照 投資合同或協(xié)議約定的價(jià)值 確定，但合同或協(xié)議約定價(jià)值不公允的除外。 A機(jī)器應(yīng)分?jǐn)偟谋壤?11000/（ 11
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