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我也是刚学的PA,纸上谈兵,抛砖引玉,欢迎各位前辈赐教。

coolke (小珂)
或许你可以查查IAS 16, revaluation PP&E, gain will report to OCI (revaluation surplus), loss to be recorded in income statements (impairment loss), and those gain/loss are subject to reverse at following year's revaluation. Depreciation based on new carrying amount. You may need to disclose the change of policy.
(#83228@41)
2014-12-15 -05:00
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Back To Topic: 请问当时定固定资产的年限为5年,现在5年将至,但是这些固定资产还在继续使用,该如何amortize阿?多谢。。。

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