- Both standards are recognized as tangible assets:
+ Certainly the economic benefit in the future from using the property. Dochac certain level of economic benefit in the future from assets based on the evidence available at the time of initial recognition. Enterprises need to ensure all the benefits and risks have been transferred to the business at the time the assets now recognized as tangible fixed assets of the business
+ Cost can identify the credible one: the valuation of assets based on the value when shopping transfer property or if the property is formed within the enterprise, the original cost of the property is the full cost of which now have children outside to make up those assets (cost of materials, labor costs, general production costs, ...)
+ There are times greater than a year of use, time to use larger useful accounting period is common standards for any property that is classified into long-term asset class.
+ There are specific physical forms
- Apply recognized standards for each specific case:
+ agree to merge individual parts not important to apply the recognition criteria to the total value. That is, even though each individual parts such as molds, tools and dies not meet the recognition criteria of tangible fixed assets, but when combined into a group that would meet the recognition criteria can still record the whole group molds, tools and dies it as a tangible fixed asset separately
- initial valuation:
+ VAS 3 with IAS 16 agreed to consider a cost there directly related to the transfer of assets into a state ready to use or not to take decisions that cost to the cost or to remove it from their cost cost
+ 3 and IAS 16 VAS Both require the eligible assets recorded as tangible fixed assets, the valuation should be initially measured at cost.
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