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PAS 16 - PPE
15問 • 10ヶ月前
  • ユーザ名非公開
    • 通報

    問題一覧

  • 1

    According to PAS 16, PPE is initially measured at

    cost

  • 2

    What does Pas 16 prescribes

    the accounting treatment for property plamt and equipmemt

  • 3

    Which of the following is included in the initial measurement of PPE?

    Direct costs of bringing the asset to its intended location and condition

  • 4

    After initial recognition, an entire class of PPE is subsequently measured using the

    cost model

  • 5

    Depreciation starts when the asset is

    available for use, in the manner intended by management

  • 6

    In accounting, depreciation simply means

    a. none

  • 7

    The gain or loss that is recognized in profit or loss when a PPE is derecognized is computed as the difference between the

    net realizable value and the carrying amount of the asset at the time of derecognition

  • 8

    Subsequent expenditures after a PPE is in the location and condition necessary for it to be capable of operating in the manner intended by management are generally

    capitalized

  • 9

    When does the recognition of costs in the carrying amount of an item of PPE cease?

    When the item is in the location and condition necessary for it to be capable of operating in the manner intended by management

  • 10

    is "the systematic allocation of the depreciable amount of an asset over its useful life."

    depreciation

  • 11

    is "the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life."

    residual value

  • 12

    the period over which an asset is expected to be available for use by an entity; or (b) the number of production or similar units expected to be obtained from the asset by an entity."

    useful life

  • 13

    What does PAS 16 prohibits?

    based on revenue

  • 14

    What is the most commonly used depreciation method?

    straight line method

  • 15

    It is the opposite of recognitiom amd refers to the removal of a previously recognized asset and liability

    derecognition

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    問題一覧

  • 1

    According to PAS 16, PPE is initially measured at

    cost

  • 2

    What does Pas 16 prescribes

    the accounting treatment for property plamt and equipmemt

  • 3

    Which of the following is included in the initial measurement of PPE?

    Direct costs of bringing the asset to its intended location and condition

  • 4

    After initial recognition, an entire class of PPE is subsequently measured using the

    cost model

  • 5

    Depreciation starts when the asset is

    available for use, in the manner intended by management

  • 6

    In accounting, depreciation simply means

    a. none

  • 7

    The gain or loss that is recognized in profit or loss when a PPE is derecognized is computed as the difference between the

    net realizable value and the carrying amount of the asset at the time of derecognition

  • 8

    Subsequent expenditures after a PPE is in the location and condition necessary for it to be capable of operating in the manner intended by management are generally

    capitalized

  • 9

    When does the recognition of costs in the carrying amount of an item of PPE cease?

    When the item is in the location and condition necessary for it to be capable of operating in the manner intended by management

  • 10

    is "the systematic allocation of the depreciable amount of an asset over its useful life."

    depreciation

  • 11

    is "the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life."

    residual value

  • 12

    the period over which an asset is expected to be available for use by an entity; or (b) the number of production or similar units expected to be obtained from the asset by an entity."

    useful life

  • 13

    What does PAS 16 prohibits?

    based on revenue

  • 14

    What is the most commonly used depreciation method?

    straight line method

  • 15

    It is the opposite of recognitiom amd refers to the removal of a previously recognized asset and liability

    derecognition