I prepared PA exam and learned that IFRS indicated you can revalue the asset and amortize them using the new estimate year. You also need to disclose this change on your bank statement.
-moonriver888(月亮河);
2014-12-15(#83227@41)
tks
-sophiekitty(人间四月天);
2014-12-15(#83229@41)
我也是刚学的PA,纸上谈兵,抛砖引玉,欢迎各位前辈赐教。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.
-coolke(小珂);
2014-12-15{313}(#83228@41)
这论坛就是给大家提供 公开讨论 互相学习 共同进步 的平台吧。这大过年的,我就顶着钢盔冒个泡哈,请大侠指教更正 :D。会计实务操作也可以不那么完全僵化,还要明白 reporting for accounting perspective vs. report for taxaction perspective。另外这事是不是可以case by case,办公家具就1dollar,大 building 就重估合理的价值和使用年限?价值重估可以在 a few years before completing the initial depreciation schedule,报表披露并征得到审计同意。当然很小的公司如果没什么大额贷款/融资或没参加大型的项目工程投标的能简单就不复杂化。
-linsh(坐看云起);
2015-1-1{271}(#83349@41)
The net value on the book is zero after 5 years' amortization. However, the assets can stay on the book if they are still workable. Eventually the assets will be disposed when they are useless.
-wind_morning(风);
2015-1-1(#83351@41)