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美國(guó)CPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》例題（12）
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Fixed Assets
Valuation of F.A under U.S.GAAP
GR：Historical cost
SR：Donated F.A.Recorded at fair market value along with incidental costs incurred and recognize gain on I/S.
Valuation of F.A under IFRS
GR：Historical cost
SR：Revaluation model.Revaluation loss record in I/S.Revaluation gain record in OCI.
Cost of equipment Capitalize vs.Expense
支出如果符合以下任一項(xiàng)，則資本化。如均不符合則費(fèi)用化
延長(zhǎng)設(shè)備使用壽命，或
提高設(shè)備生產(chǎn)效率。
Land Cost vs.Building Cost
地基土方開(kāi)挖之前的支出記入Land.
地基土方開(kāi)挖之后的支出記入Building.
Land cost-filling in a hole（三通一平）
Building cost-digging a hole for the foundation.
Non depreciable vs.Depreciable land cost
Razing old building，legal fee etc.
Fences，water systems，paving，etc.
“Basket Purchase” of land and building
按公允價(jià)值比重分開(kāi)
Investment property（IFRS only）
Cost model or Fair Value model
Under FV model，not depreciated.
Gain and losses recognized in current earnings.
Fixed assets constructed by a company do NOT include profit.
Capitalization of Interest costs
GR：only capitalize interest on money actually spent，not on the total amount borrowed.
Capitalized interest is the lower of（a）actual interest cost incurred，or（b）computed capitalized interest
F4-42的summary
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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