相信报考ACCA的小伙伴，也是下了很大的决心，那么我们就不要放弃。东奥小编为大家整理了ACCA考试相关知识点，详情如下：

【内容导航】

Depreciation of PPE- PPE 后续计量-折旧摊销

【知识点】 

Depreciation of PPE- PPE 后续计量-折旧摊销

Depreciation of PPE- PPE 后续计量-折旧摊销

IAS 16 allows two methods of depreciation

Straight line

Depreciation = (cost –residual value)/Useful economic life

Or

(cost – residual value) * % (depreciated rate)

Reducing balance (Depreciated on Net book value)

Depreciation = NBV @ opening * % (depreciated rate)

Additional factors to consider

Depreciation starts when the asset is ready for its intended use and not from when it starts to be used, until the asset is derecognized , even if it is idle.

The useful life of assets and depreciation method should be reviewed at least at each financial year end, and when necessary, revised. (IAS 8)

Separate component of PPE should be capitalized as separate assets and depreciated over their useful lives

No depreciation for land

希望大家能够保持积极乐观的心态，从容应对考试。最后预祝大家顺利通过ACCA考试。

注：以上内容来自Echo老师基础班第14讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)

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