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2015年ACCA考试《F3财务会计》辅导资料14
2015年ACCA考试《F3财务会计》辅导资料14
本文由高顿ACCA整理发布，转载请注明出处
Session 9 Non-current assets?
Main contents:
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1.Basic concepts of non-current assets
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2.Depreciation of non-current asset
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3.Disposal of non-current asset
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4.Revaluation of non-current asset
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9.1 Non-current assets
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Non-current assets are distinguished from current assets by the following characteristics: they are
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- Long-term in nature
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- Not normally acquired for resale
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- Could be tangible or intangible
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- Used to generate income directly or indirectly for a business
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- Not normally liquid assets (i.e.not easily and quickly converted into cash without a significant loss in value.)
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●Capital and revenue expenditure
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Capital expenditure:
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- Expenditure on the acquisition of non-current assets required for use in the business, not for resale.
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- Expenditure on existing NCA aimed at increasing their earning capacity.
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- Long-term in nature: the business intends to receive the benefits of the expenditure over a long period of time.
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Revenue expenditure:
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- Expenditure on current assets
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- Expenditure relating to running the business ( such as administration costs.)
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- Expenditure on maintaining the earning capacity of NCA e.g.repairs and renewals.
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●Non-current registers
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A record of the NCA held by a business.These form part of the internal control system of an organization.
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Details held may include:
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- Cost
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- Date of purchase
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- Description of asset
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- Serial/reference number
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- Location of asset
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- Depreciation method
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- Expected useful life
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- Net book value
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●Acquisition of a non-current asset
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Initial cost:
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- The cost of a NCA is any amount incurred to acquire the asset and bring it into
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working condition.
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- All non-current assets must initially recognized at cost.
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Cost = purchase price
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- Trade discount
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- Rebates
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+ Direct cost (Delivery cost, Legal)
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Delivery cost is the cost that
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