資產重估增值 - 會計

Irma avatar
By Irma
at 2010-02-25T13:22

Table of Contents

請問資產重估增值折舊的計算要不要追朔調整

例如90/6/1辦理資產重估

要假設90/1/1重估增值已存在，並將該增值加到機器成本算當年度折舊

這樣嗎?

若是年底才辦資產重估，重估增值增加的折舊部分就到隔年再調整即可?

例如90/12/31辦重估

91/1/1重算折舊?

謝謝

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Tags: 會計

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可轉公司債的個別EPS

Jacob avatar
By Jacob
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Doris avatar
By Doris
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By Adele
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Cara avatar
By Cara
at 2010-02-24T23:14
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