PPE的recognition criteria

趙子卿321 發(fā)布于：2020-09-26 19:23:38 瀏覽217次   ACCA SBR
老師，講義上說PPE的recognition有兩點： 1. it is probable that future economic benefits associated with the item will flow to the entity 2. the cost of the item can be measured reliably 但是conceptual work里說asset僅僅是a present economic resource controlled by the entity as a result of past events 這樣來看PPE的確認(rèn)條件和conceptual work沒有改版之前的時候?qū)sset的定義比較相似，為什么CF變了但是PPE的recognition criteria沒有變呢？CF好像放松了對asset的定義，這是不是和要遵守的prudence原則相悖呢？
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user5dmtbr 發(fā)布于2020-09-26 23:37:45

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