什么是PPE？ ppe是什么意思啊( 二 ) _小知识

2.If an item is revalued, the entire class of assets to whichthe item belongs must be revalued
第一点：sufficient regularly，这个对计量reliability的请求。
第二点:对同类型资产也做revaluation计量，是framework当中请求consistency 。
一旦产生Upward revaluation： gain on revaluation should reported inother comprehensive income as a revaluation surplus, and entity may implicate to transfer the excessive depreciation from revaluation surplus to retained earnings.
如果产生的是downward revaluation，其实其本质和impairment （IAS 36）一样。在斟酌是否存在downwardrevaluation （或者impairment），要比较资产的carrying value和其recoverableamount，只有当recoverable amount低于carrying value的时候才请求企业计量impairment loss 。
Recoverable amount是以fair value of the asset lesscosts to sell the asset 和value in use中较高的价值来肯定的。一旦涌现impairment，企业应以以下方法做处置：set off against the revaluation surplusfirst, and the remaining loss will reportedin profit or loss.
企业在斟酌计量办法的时候可以从一种计量办法转换成另外一种计量办法，这个赞成和IAS 8 （changes in accounting policy）规定一致：An entity shouldonly change its accounting policy if the change is required by a standard orinterpretation, or it results in a more reliable and relevant information.

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在计量上，有一种特色类型的property可斟酌做investmentproperty – if the property is held to earn rental income or for capital appropriate or both.当然这里重要是从持有房产的目标上进行的强调，如果持有目标为投资性目标，此房产即可做investmentproperty处置。
对于investment property，企业可选择用cost model和fair value model做计量。不过和PPE不一样的处所：企业在选择用cost model 计量investment property时，不能对其做revaluation处置。而在斟酌用fair value进行计量下，不能对investment property计量depreciation 。同样，在计量办法选择上，企业也可以从其中一种计量办法改变成另外一种计量办法，请求同PPE一样。
De-recognition当资产被变卖或者不再持续在运营运动中应用的时候，企业要对PPE做de-recognition处置。如果产生变卖（处理）：the difference between the proceeds and the carrying value of the PPE would be reported in profit or loss (gain/loss on disposal), if any revaluation s资源网urplus related tothe disposed asset, entity may transfer the revaluation surplus to retained earnings or held it under revaluation surplus.
当然企业可能面临的一种情形是在reporting date，资产并没有真正的被处理出去，但是企业已经决议要在未来做处理，这个时候就须要斟酌Held for sale (IFRS 5). 要reclassify 做held for sale，必需要满足以下所有条件：
?The item is available for immediate sale in its present condition–任何须要在处理之前做其他处置（如维修）的PPE均不满足此条件
?The sale is highly probable
?Management is committed a plan to sell the item
?An active program to locate a buyer has been initiated
?The item is been actively marketed at a reasonable price in relation to its current fair value
?The sale is expected to be completed within one year from date ofclassification
?It is unlikely that the plan will change significantly or bewithdraw

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只有满足以上所有条件后，PPE能力被reclassify到Held for sale中。在reclassify的时候：if carrying valueof PPE is higher than the fair value less cost to sell the PPE, the asset wouldonly be reported at the fair value less cost to sell, and the different withthe carrying value would be reported in profit 资源网or loss (其实也就基于impairment根本原理，不过因为企业对资产目前的持有目标已经不再是持续在运营中应用，所以资产本身的value in use也就对该资产并无实际意义，所以不做斟酌) 。
Held for sale asset必需在presentation的时候放在current asset中，并且如果held for sale的是cash generatingunit，而不仅仅是单独资产，如果cash generating unit中存在liability： asset andliability cannot be offset, they should be presented separately in the statement of financial position.
【什么是PPE？ ppe是什么意思啊】