Depreciation(折舊)是什么_2024年ACCA考試SBR知識點
不怕路遠，就怕志短。acca考試有15門，同學們需能通過13門才能獲得acca證書。請報名成功的考生仔細閱讀報考資訊，在規定時間內進行報名繳費。今天為大家整理了SBR科目Depreciation（折舊）相關知識點，正在備考的同學們來看看吧。
【內容導航】
Depreciation-折舊
【知識點】
Depreciation-折舊
Depreciation-折舊
(a) Depreciation is based on the carrying amount in the statement of financial position. It must be determined separately for each significant part of an item.
(b) Depreciation method selected should reflect the pattern that the asset is consumed.
(c) The residual value and useful life of an asset, as well as the depreciation method, must be reviewed at least at each financial year end. Changes are treated as changes in accounting estimates and are accounted for prospectively.
只要你肯努力，夢想就能成真。以上就是為大家整理的SBR科目考試知識點了，距離3月份acca考試時間已經越來越近，大家要合理安排好自己的備考時間，爭取一次通過。
注：以上來自24年基礎精講班-Keryn Yin第6講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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