factors.
(2) Three main components in determining depreciation
a. Cost
Costs are all expenditures necessary to acquire the asset and make it ready for the intended use. It means that cost include not only the acquisition cost of the asset but also all incidental expenses which are necessary to bring the asset to its present condition and location, such as installation charges, freight inwards, th
Financial Accounting
IFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 9
Plant Assets, Natural Resources,
and Intangible Assets
유형자산, 자연자원, 무형자산
Plant Asset Expenditures (1 of 2)
Plant assets are resources that have
physical substance 물리형태(a definite size and shape),
are used in the operations 영업활동에사용of a business,
are not intended for sale 판매
Financial Accounting
IFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 8
Accounting for Receivables
수취채권
Amounts due from individuals and companies that are expected to
be collected in cash.
5Copyright 2019 John Wiley & Sons, Inc.
Company
Receivables as a Company
Percentage of Total Assets
Adidas (DEU)16%
Hyundai (KOR)5
Samsung (KOR)13
Nestle (CHE)41
China Mobile Limited (HKG)2
Recogni