NO.PZ2023020602000128
问题如下:
An Australian company that reports under International Financial Reporting Standards (IFRS) purchases a plane with an expected useful life of 20 years. All costs are reported in Australian dollars. (2020-Mock-B-AM 58)
- TOTAL cost is A$10 million.
- A$1 million of the total cost is allocated to the plane’s interior (galleys and seating), which is completely refurbished every four years.
- A$4 million of the total cost is allocated to the turbines, which are replaced every eight years.
- No residual value is expected.
选项:
A.A$1,000 thousand.
B.A$500 thousand.
C.A$750 thousand.
解释:
IFRS requires each component of an asset to be separately depreciated. 1,000/4+4,000/8+5,000/20=1,000最后5000/20的5000数据是怎么出来的?Cost不是10M吗?