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2024-01-27 21:06如果購買日期不需要披露，那么只公布預計使用年限的意義是啥呀，沒有起點呀
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Goollii助教
2024-01-27 21:33
該回答已被題主采納
同學您好，
IFRS下關于PP&E要披露如下內(nèi)容，不需要披露購買日期，資產(chǎn)的購買日期太多了，且附注PP&E里已經(jīng)披露了當年新增購買的原值金額，加上資產(chǎn)大類的預計使用年限，基本可以判斷這個大類當年新增的資產(chǎn)大約在什么時候折舊完。
Under IFRS, for each class of PP&E, a company must disclose the measurement basis, the depreciation method, the useful life (or, equivalently, the depreciation rate) used, the gross carrying amount, and the accumulated depreciation at the beginning and end of the period, and a reconciliation of the carrying amount at the beginning and end of the period.In addition, disclosures of restrictions on title and pledges as security of PP&E and contractual agreements to acquire PP&E are required.
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