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ACCOUNTING- PAS 16

ACCOUNTING- PAS 16
19問 • 2年前
  • Anndrea S. Galupo
  • 通報

    問題一覧

  • 1

    Property, plant and equipment accounted for under this Section are tangible assets that: I. are expected to be sold within a reporting period. II. are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes III. are expected to be used during more than one period.

    II and III

  • 2

    Land and buildings are inseparable assets, and an entity shall account for them inseparately, even when they are acquired together.

    FALSE

  • 3

    An entity shall measure an item of property, plant and equipment at initial recognition at its cost.

    TRUE

  • 4

    Site preparation

    Element of Cost

  • 5

    Initial delivery and handling

    Element of Cost

  • 6

    Installation and assembly

    Element of Cost

  • 7

    Testing of functionality

    Element of Cost

  • 8

    Costs of opening a new facility

    Not element of cost

  • 9

    costs of introducing a new product or service (including costs of advertising and promotional activities)

    Not element of cost

  • 10

    costs of conducting business in a new location or with a new class of customer (including costs of staff training)

    Not element of cost

  • 11

    Administration and other general overhead costs

    Not element of cost

  • 12

    The income and related expenses of incidental operations during construction or development of an item of property, plant and equipment are recognized in profit or loss if those operations are not necessary to bring the item to its intended location and operating condition.

    TRUE

  • 13

    An entity shall choose as its accounting policy either the cost model or the fair value model and shall apply that policy to an entire class of property, plant and equipment.

    TRUE

  • 14

    In Cost model, an entity shall measure an item of property, plant and equipment before initial recognition at cost less any accumulated depreciation and any accumulated impairment losses.

    FALSE

  • 15

    An entity shall allocate the depreciable amount of an asset on a systematic basis over its useful life. The depreciable amount is ______________.

    cost minus accumulated depreciation and accumulated impairment losses, and minus residual value.

  • 16

    It is the estimated amount that an entity would currently obtain from disposal of an asset

    RESIDUAL VALUE

  • 17

    An entity shall measure an item of property, plant and equipment at fair value at each reporting date with changes in fair value recognized in profit or loss.

    TRUE

  • 18

    An entity shall derecognize an item of property, plant and equipment: I. on disposal; or II. when no future economic benefits are expected from its use or disposal. III. the gain or loss on the item of property, plant and equipment.

    I and II

  • 19

    An entity shall recognize the gain or loss on the derecognition of an item of property, plant and equipment in profit or loss when the item is derecognized. The entity shall not classify such gains as revenue.

    TRUE

  • VITMOLOGY-PPT2

    VITMOLOGY-PPT2

    Anndrea S. Galupo · 22問 · 1年前

    VITMOLOGY-PPT2

    VITMOLOGY-PPT2

    22問 • 1年前
    Anndrea S. Galupo

    INTRODUCTION TO CRIMINALISTICS

    INTRODUCTION TO CRIMINALISTICS

    Anndrea S. Galupo · 100問 · 1年前

    INTRODUCTION TO CRIMINALISTICS

    INTRODUCTION TO CRIMINALISTICS

    100問 • 1年前
    Anndrea S. Galupo

    INTRODUCTION TO CRIMINALISTIC- PART 2

    INTRODUCTION TO CRIMINALISTIC- PART 2

    Anndrea S. Galupo · 39問 · 1年前

    INTRODUCTION TO CRIMINALISTIC- PART 2

    INTRODUCTION TO CRIMINALISTIC- PART 2

    39問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 5

    HRM- CHAPTER 5

    Anndrea S. Galupo · 64問 · 1年前

    HRM- CHAPTER 5

    HRM- CHAPTER 5

    64問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 6

    HRM- CHAPTER 6

    Anndrea S. Galupo · 14問 · 1年前

    HRM- CHAPTER 6

    HRM- CHAPTER 6

    14問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 7

    HRM- CHAPTER 7

    Anndrea S. Galupo · 52問 · 1年前

    HRM- CHAPTER 7

    HRM- CHAPTER 7

    52問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 8

    HRM- CHAPTER 8

    Anndrea S. Galupo · 38問 · 1年前

    HRM- CHAPTER 8

    HRM- CHAPTER 8

    38問 • 1年前
    Anndrea S. Galupo

    SBA CHAPTER 5

    SBA CHAPTER 5

    Anndrea S. Galupo · 35問 · 1年前

    SBA CHAPTER 5

    SBA CHAPTER 5

    35問 • 1年前
    Anndrea S. Galupo

    SBA CHAPTER 6

    SBA CHAPTER 6

    Anndrea S. Galupo · 23問 · 1年前

    SBA CHAPTER 6

    SBA CHAPTER 6

    23問 • 1年前
    Anndrea S. Galupo

    SBA CHAPTER 7

    SBA CHAPTER 7

    Anndrea S. Galupo · 11問 · 1年前

    SBA CHAPTER 7

    SBA CHAPTER 7

    11問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 8

    SBA- CHAPTER 8

    Anndrea S. Galupo · 17問 · 1年前

    SBA- CHAPTER 8

    SBA- CHAPTER 8

    17問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 9

    SBA- CHAPTER 9

    Anndrea S. Galupo · 7問 · 1年前

    SBA- CHAPTER 9

    SBA- CHAPTER 9

    7問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 1

    HRM- CHAPTER 1

    Anndrea S. Galupo · 31問 · 1年前

    HRM- CHAPTER 1

    HRM- CHAPTER 1

    31問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 2

    HRM- CHAPTER 2

    Anndrea S. Galupo · 61問 · 1年前

    HRM- CHAPTER 2

    HRM- CHAPTER 2

    61問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 3

    HRM- CHAPTER 3

    Anndrea S. Galupo · 13問 · 1年前

    HRM- CHAPTER 3

    HRM- CHAPTER 3

    13問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 4

    HRM- CHAPTER 4

    Anndrea S. Galupo · 37問 · 1年前

    HRM- CHAPTER 4

    HRM- CHAPTER 4

    37問 • 1年前
    Anndrea S. Galupo

    Taxation- Part 1

    Taxation- Part 1

    Anndrea S. Galupo · 66問 · 1年前

    Taxation- Part 1

    Taxation- Part 1

    66問 • 1年前
    Anndrea S. Galupo

    Taxation- Part 2

    Taxation- Part 2

    Anndrea S. Galupo · 45問 · 1年前

    Taxation- Part 2

    Taxation- Part 2

    45問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 1

    SBA- CHAPTER 1

    Anndrea S. Galupo · 30問 · 1年前

    SBA- CHAPTER 1

    SBA- CHAPTER 1

    30問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 2

    SBA- CHAPTER 2

    Anndrea S. Galupo · 24問 · 1年前

    SBA- CHAPTER 2

    SBA- CHAPTER 2

    24問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 3

    SBA- CHAPTER 3

    Anndrea S. Galupo · 35問 · 1年前

    SBA- CHAPTER 3

    SBA- CHAPTER 3

    35問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 4

    SBA- CHAPTER 4

    Anndrea S. Galupo · 13問 · 1年前

    SBA- CHAPTER 4

    SBA- CHAPTER 4

    13問 • 1年前
    Anndrea S. Galupo

    STS 301

    STS 301

    Anndrea S. Galupo · 42問 · 1年前

    STS 301

    STS 301

    42問 • 1年前
    Anndrea S. Galupo

    ASEAN-MODULE 1

    ASEAN-MODULE 1

    Anndrea S. Galupo · 73問 · 1年前

    ASEAN-MODULE 1

    ASEAN-MODULE 1

    73問 • 1年前
    Anndrea S. Galupo

    ASEAN - MODULE 2

    ASEAN - MODULE 2

    Anndrea S. Galupo · 46問 · 1年前

    ASEAN - MODULE 2

    ASEAN - MODULE 2

    46問 • 1年前
    Anndrea S. Galupo

    AIS

    AIS

    Anndrea S. Galupo · 30問 · 1年前

    AIS

    AIS

    30問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE- CHAPTER 6

    PURPOSIVE- CHAPTER 6

    Anndrea S. Galupo · 47問 · 1年前

    PURPOSIVE- CHAPTER 6

    PURPOSIVE- CHAPTER 6

    47問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE- CHAPTER 5.2

    PURPOSIVE- CHAPTER 5.2

    Anndrea S. Galupo · 28問 · 1年前

    PURPOSIVE- CHAPTER 5.2

    PURPOSIVE- CHAPTER 5.2

    28問 • 1年前
    Anndrea S. Galupo

    PUPOSIVE CHAPTERr 5.1

    PUPOSIVE CHAPTERr 5.1

    Anndrea S. Galupo · 22問 · 1年前

    PUPOSIVE CHAPTERr 5.1

    PUPOSIVE CHAPTERr 5.1

    22問 • 1年前
    Anndrea S. Galupo

    RIZAL- POEMS (10)

    RIZAL- POEMS (10)

    Anndrea S. Galupo · 14問 · 1年前

    RIZAL- POEMS (10)

    RIZAL- POEMS (10)

    14問 • 1年前
    Anndrea S. Galupo

    RIZAL- WOMEN (9)

    RIZAL- WOMEN (9)

    Anndrea S. Galupo · 10問 · 1年前

    RIZAL- WOMEN (9)

    RIZAL- WOMEN (9)

    10問 • 1年前
    Anndrea S. Galupo

    RIZAL- CENTURY HENCE (7)

    RIZAL- CENTURY HENCE (7)

    Anndrea S. Galupo · 8問 · 1年前

    RIZAL- CENTURY HENCE (7)

    RIZAL- CENTURY HENCE (7)

    8問 • 1年前
    Anndrea S. Galupo

    RIZAL- EL FILI(6)

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    Anndrea S. Galupo · 28問 · 1年前

    RIZAL- EL FILI(6)

    RIZAL- EL FILI(6)

    28問 • 1年前
    Anndrea S. Galupo

    RIZAL- NOLI (5)

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    Anndrea S. Galupo · 36問 · 1年前

    RIZAL- NOLI (5)

    RIZAL- NOLI (5)

    36問 • 1年前
    Anndrea S. Galupo

    RIZAL- ANNOTATION (4)

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    Anndrea S. Galupo · 12問 · 1年前

    RIZAL- ANNOTATION (4)

    RIZAL- ANNOTATION (4)

    12問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 4

    STS- CHAPTER 4

    Anndrea S. Galupo · 37問 · 1年前

    STS- CHAPTER 4

    STS- CHAPTER 4

    37問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 5

    STS- CHAPTER 5

    Anndrea S. Galupo · 36問 · 1年前

    STS- CHAPTER 5

    STS- CHAPTER 5

    36問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 5- THE NANO WORLD

    STS- CHAPTER 5- THE NANO WORLD

    Anndrea S. Galupo · 11問 · 1年前

    STS- CHAPTER 5- THE NANO WORLD

    STS- CHAPTER 5- THE NANO WORLD

    11問 • 1年前
    Anndrea S. Galupo

    STS-CHAPTER 5- GENE THERAPY

    STS-CHAPTER 5- GENE THERAPY

    Anndrea S. Galupo · 25問 · 1年前

    STS-CHAPTER 5- GENE THERAPY

    STS-CHAPTER 5- GENE THERAPY

    25問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    Anndrea S. Galupo · 12問 · 1年前

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    12問 • 1年前
    Anndrea S. Galupo

    RIZAL I- (RIZAL LAW)

    RIZAL I- (RIZAL LAW)

    Anndrea S. Galupo · 13問 · 1年前

    RIZAL I- (RIZAL LAW)

    RIZAL I- (RIZAL LAW)

    13問 • 1年前
    Anndrea S. Galupo

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    Anndrea S. Galupo · 19問 · 1年前

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    19問 • 1年前
    Anndrea S. Galupo

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    Anndrea S. Galupo · 50問 · 1年前

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    50問 • 1年前
    Anndrea S. Galupo

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    Anndrea S. Galupo · 22問 · 1年前

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    22問 • 1年前
    Anndrea S. Galupo

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    Anndrea S. Galupo · 24問 · 1年前

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    24問 • 1年前
    Anndrea S. Galupo

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    Anndrea S. Galupo · 14問 · 1年前

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    14問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 1

    STS REVIEWER FOR MIDTERM- LESSON 1

    Anndrea S. Galupo · 25問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 1

    STS REVIEWER FOR MIDTERM- LESSON 1

    25問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    Anndrea S. Galupo · 37問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    37問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    Anndrea S. Galupo · 42問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    42問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 3

    STS REVIEWER FOR MIDTERM- LESSON 3

    Anndrea S. Galupo · 14問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 3

    STS REVIEWER FOR MIDTERM- LESSON 3

    14問 • 1年前
    Anndrea S. Galupo

    PE

    PE

    Anndrea S. Galupo · 62問 · 1年前

    PE

    PE

    62問 • 1年前
    Anndrea S. Galupo

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    Anndrea S. Galupo · 21問 · 1年前

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    21問 • 1年前
    Anndrea S. Galupo

    AIS- EXPENDITURE CYCLE

    AIS- EXPENDITURE CYCLE

    Anndrea S. Galupo · 13問 · 1年前

    AIS- EXPENDITURE CYCLE

    AIS- EXPENDITURE CYCLE

    13問 • 1年前
    Anndrea S. Galupo

    AIS- REVENUE CYCLE II

    AIS- REVENUE CYCLE II

    Anndrea S. Galupo · 7問 · 1年前

    AIS- REVENUE CYCLE II

    AIS- REVENUE CYCLE II

    7問 • 1年前
    Anndrea S. Galupo

    AIS- REVENUE CYCLE I

    AIS- REVENUE CYCLE I

    Anndrea S. Galupo · 27問 · 1年前

    AIS- REVENUE CYCLE I

    AIS- REVENUE CYCLE I

    27問 • 1年前
    Anndrea S. Galupo

    AIS- OVERVIEW OF AIS

    AIS- OVERVIEW OF AIS

    Anndrea S. Galupo · 55問 · 1年前

    AIS- OVERVIEW OF AIS

    AIS- OVERVIEW OF AIS

    55問 • 1年前
    Anndrea S. Galupo

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 72問 · 2年前

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    72問 • 2年前
    Anndrea S. Galupo

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 38問 · 2年前

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    38問 • 2年前
    Anndrea S. Galupo

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 19問 · 2年前

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    19問 • 2年前
    Anndrea S. Galupo

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 40問 · 2年前

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    40問 • 2年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION- LESSON 4

    PURPOSIVE COMMUNICATION- LESSON 4

    Anndrea S. Galupo · 15問 · 1年前

    PURPOSIVE COMMUNICATION- LESSON 4

    PURPOSIVE COMMUNICATION- LESSON 4

    15問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION- LESSON 3

    PURPOSIVE COMMUNICATION- LESSON 3

    Anndrea S. Galupo · 28問 · 1年前

    PURPOSIVE COMMUNICATION- LESSON 3

    PURPOSIVE COMMUNICATION- LESSON 3

    28問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION- LESSON 2

    PURPOSIVE COMMUNICATION- LESSON 2

    Anndrea S. Galupo · 45問 · 1年前

    PURPOSIVE COMMUNICATION- LESSON 2

    PURPOSIVE COMMUNICATION- LESSON 2

    45問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION

    PURPOSIVE COMMUNICATION

    Anndrea S. Galupo · 44問 · 2年前

    PURPOSIVE COMMUNICATION

    PURPOSIVE COMMUNICATION

    44問 • 2年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION (PART 2)

    PURPOSIVE COMMUNICATION (PART 2)

    Anndrea S. Galupo · 33問 · 2年前

    PURPOSIVE COMMUNICATION (PART 2)

    PURPOSIVE COMMUNICATION (PART 2)

    33問 • 2年前
    Anndrea S. Galupo

    QUIZ- (SCM)

    QUIZ- (SCM)

    Anndrea S. Galupo · 38問 · 2年前

    QUIZ- (SCM)

    QUIZ- (SCM)

    38問 • 2年前
    Anndrea S. Galupo

    REVIEWER

    REVIEWER

    Anndrea S. Galupo · 31問 · 2年前

    REVIEWER

    REVIEWER

    31問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 4

    MGT 209- CHAPTER 4

    Anndrea S. Galupo · 49問 · 2年前

    MGT 209- CHAPTER 4

    MGT 209- CHAPTER 4

    49問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 5

    MGT 209- CHAPTER 5

    Anndrea S. Galupo · 23問 · 2年前

    MGT 209- CHAPTER 5

    MGT 209- CHAPTER 5

    23問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 6

    MGT 209- CHAPTER 6

    Anndrea S. Galupo · 36問 · 2年前

    MGT 209- CHAPTER 6

    MGT 209- CHAPTER 6

    36問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 7

    MGT 209- CHAPTER 7

    Anndrea S. Galupo · 19問 · 2年前

    MGT 209- CHAPTER 7

    MGT 209- CHAPTER 7

    19問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 1

    ART APPRECIATION- LESSON 1

    Anndrea S. Galupo · 48問 · 2年前

    ART APPRECIATION- LESSON 1

    ART APPRECIATION- LESSON 1

    48問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 2

    ART APPRECIATION- LESSON 2

    Anndrea S. Galupo · 37問 · 2年前

    ART APPRECIATION- LESSON 2

    ART APPRECIATION- LESSON 2

    37問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 3

    ART APPRECIATION- LESSON 3

    Anndrea S. Galupo · 26問 · 2年前

    ART APPRECIATION- LESSON 3

    ART APPRECIATION- LESSON 3

    26問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 4

    ART APPRECIATION- LESSON 4

    Anndrea S. Galupo · 7問 · 2年前

    ART APPRECIATION- LESSON 4

    ART APPRECIATION- LESSON 4

    7問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- UNIT 6- LESSON 2

    ART APPRECIATION- UNIT 6- LESSON 2

    Anndrea S. Galupo · 10問 · 2年前

    ART APPRECIATION- UNIT 6- LESSON 2

    ART APPRECIATION- UNIT 6- LESSON 2

    10問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- UNIT 6- LESSON 3

    ART APPRECIATION- UNIT 6- LESSON 3

    Anndrea S. Galupo · 11問 · 2年前

    ART APPRECIATION- UNIT 6- LESSON 3

    ART APPRECIATION- UNIT 6- LESSON 3

    11問 • 2年前
    Anndrea S. Galupo

    IT- MS Access

    IT- MS Access

    Anndrea S. Galupo · 19問 · 2年前

    IT- MS Access

    IT- MS Access

    19問 • 2年前
    Anndrea S. Galupo

    IT- ICT Security

    IT- ICT Security

    Anndrea S. Galupo · 48問 · 2年前

    IT- ICT Security

    IT- ICT Security

    48問 • 2年前
    Anndrea S. Galupo

    IT- Digital Law and Ethics in Business

    IT- Digital Law and Ethics in Business

    Anndrea S. Galupo · 53問 · 2年前

    IT- Digital Law and Ethics in Business

    IT- Digital Law and Ethics in Business

    53問 • 2年前
    Anndrea S. Galupo

    CFAS-PAS 19

    CFAS-PAS 19

    Anndrea S. Galupo · 18問 · 2年前

    CFAS-PAS 19

    CFAS-PAS 19

    18問 • 2年前
    Anndrea S. Galupo

    CFAS- PAS 20

    CFAS- PAS 20

    Anndrea S. Galupo · 10問 · 2年前

    CFAS- PAS 20

    CFAS- PAS 20

    10問 • 2年前
    Anndrea S. Galupo

    CFAS PAS 21

    CFAS PAS 21

    Anndrea S. Galupo · 14問 · 2年前

    CFAS PAS 21

    CFAS PAS 21

    14問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- UNIT 3 continuation

    ART APPRECIATION- UNIT 3 continuation

    Anndrea S. Galupo · 13問 · 2年前

    ART APPRECIATION- UNIT 3 continuation

    ART APPRECIATION- UNIT 3 continuation

    13問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING PAS 1

    ACCOUNTING PAS 1

    Anndrea S. Galupo · 23問 · 2年前

    ACCOUNTING PAS 1

    ACCOUNTING PAS 1

    23問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 2

    ACCOUNTING- PAS 2

    Anndrea S. Galupo · 21問 · 2年前

    ACCOUNTING- PAS 2

    ACCOUNTING- PAS 2

    21問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 7

    ACCOUNTING- PAS 7

    Anndrea S. Galupo · 11問 · 2年前

    ACCOUNTING- PAS 7

    ACCOUNTING- PAS 7

    11問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 8

    ACCOUNTING- PAS 8

    Anndrea S. Galupo · 16問 · 2年前

    ACCOUNTING- PAS 8

    ACCOUNTING- PAS 8

    16問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 10

    ACCOUNTING- PAS 10

    Anndrea S. Galupo · 13問 · 2年前

    ACCOUNTING- PAS 10

    ACCOUNTING- PAS 10

    13問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 12

    ACCOUNTING- PAS 12

    Anndrea S. Galupo · 8問 · 2年前

    ACCOUNTING- PAS 12

    ACCOUNTING- PAS 12

    8問 • 2年前
    Anndrea S. Galupo

    FILI 101- YUNIT 2

    FILI 101- YUNIT 2

    Anndrea S. Galupo · 28問 · 2年前

    FILI 101- YUNIT 2

    FILI 101- YUNIT 2

    28問 • 2年前
    Anndrea S. Galupo

    問題一覧

  • 1

    Property, plant and equipment accounted for under this Section are tangible assets that: I. are expected to be sold within a reporting period. II. are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes III. are expected to be used during more than one period.

    II and III

  • 2

    Land and buildings are inseparable assets, and an entity shall account for them inseparately, even when they are acquired together.

    FALSE

  • 3

    An entity shall measure an item of property, plant and equipment at initial recognition at its cost.

    TRUE

  • 4

    Site preparation

    Element of Cost

  • 5

    Initial delivery and handling

    Element of Cost

  • 6

    Installation and assembly

    Element of Cost

  • 7

    Testing of functionality

    Element of Cost

  • 8

    Costs of opening a new facility

    Not element of cost

  • 9

    costs of introducing a new product or service (including costs of advertising and promotional activities)

    Not element of cost

  • 10

    costs of conducting business in a new location or with a new class of customer (including costs of staff training)

    Not element of cost

  • 11

    Administration and other general overhead costs

    Not element of cost

  • 12

    The income and related expenses of incidental operations during construction or development of an item of property, plant and equipment are recognized in profit or loss if those operations are not necessary to bring the item to its intended location and operating condition.

    TRUE

  • 13

    An entity shall choose as its accounting policy either the cost model or the fair value model and shall apply that policy to an entire class of property, plant and equipment.

    TRUE

  • 14

    In Cost model, an entity shall measure an item of property, plant and equipment before initial recognition at cost less any accumulated depreciation and any accumulated impairment losses.

    FALSE

  • 15

    An entity shall allocate the depreciable amount of an asset on a systematic basis over its useful life. The depreciable amount is ______________.

    cost minus accumulated depreciation and accumulated impairment losses, and minus residual value.

  • 16

    It is the estimated amount that an entity would currently obtain from disposal of an asset

    RESIDUAL VALUE

  • 17

    An entity shall measure an item of property, plant and equipment at fair value at each reporting date with changes in fair value recognized in profit or loss.

    TRUE

  • 18

    An entity shall derecognize an item of property, plant and equipment: I. on disposal; or II. when no future economic benefits are expected from its use or disposal. III. the gain or loss on the item of property, plant and equipment.

    I and II

  • 19

    An entity shall recognize the gain or loss on the derecognition of an item of property, plant and equipment in profit or loss when the item is derecognized. The entity shall not classify such gains as revenue.

    TRUE