ACCA考試知識點capitalisation包含哪些內(nèi)容？

ACCA考試報名的人多數(shù)為在校的大學(xué)生或在職的相關(guān)從業(yè)人員，為了能夠讓自己在未來有更好的發(fā)展，通過知識點的晉升來實現(xiàn)。那么，ACCA考試知識點capitalisation包含哪些內(nèi)容？

ACCA考試知識點capitalisation是學(xué)員要學(xué)習(xí)的內(nèi)容，在備考的時候，學(xué)員要重視每一個知識點的學(xué)習(xí)，下面是融躍小編給大家總結(jié)的ACCA考試知識點capitalisation的內(nèi)容：

1、borrowing costs eligible for capitalisation

directly attributable

range of debt instruments to finance a wide range of asset

2、carring amount exceeds recoverable amount

written down or written offapplicable(excluding

3、commencement of capitalisation

1 expenditure on the asset is being incurred

2 borrowing costs are being incurred

3 activities are in progress that are necessary to prepare the asset for its intended use or sale

4、suspension of capitalisation

interrupted for any extended period (yes)

temporary delays(not)

5、cease of capitalisation

physical construction of the asset in completed

competed in parts or stages

6、disclosure

1 amount of borrowing costs capitalised during the period

2 capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（ryacca668）。