以下是高顿网校为大家整理的：p2公司报告。
 
　　ACCOUNTING STANDARDS
　　The IASB Framework definition of an asset: a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.
　　A non-current asset is one intended for use on a continuing basis in the company’s activities, ie it is not intended for resale.
 
　　1. IAS 16 Property, plant and equipment
　　Definitions: Property, plant and equipment; Cost; Residual value; Fair value; Carrying amount
 
　　Accounting treatment:
　　-recognition: future economic benefits flow to the entity, -measured reliably
　　. initially measured at cost
　　. subsequent to initial recognition: cost model and r*uation model
　　. r*uation: increase in value is credited to a r*uation surplus/ decrease is an expenses in P &L after cancelling a previous r*uation surplus
　　. depreciation and r*uations: excess over historical cost depreciation can be transferred to realised earnings through reserves
　　. depreciation of an item does not cease when it becomes temporarily idle or is retired from active use and held for disposal
　　. impairment
 
　　-Normally, a r*uation surplus is only realised when the asset is sold, but when it is being depreciated, part of that surplus is being realised as the asset is used. This amount can be transferred to retained (ie realised) earnings but not through profit or loss.
 
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