什么是PPE？ ppe是什么意思啊 _创业生活

IAS16和其他准则的关系大多数资产类的准则都会包含最基本的3方面内容：recognition，measurement和de-recognition 。RecognitionPPE，作为企业最常见的资产，在recognition的时候，需要满足以下的条件：?Itispossiblethatfuture
IAS16和其他准则的关系
大多数资产类的准则都会包含最基本的3方面内容：recognition，measurement和de-recognition 。
RecognitionPPE，作为企业最常见的资产，在recognition的时候，需要满足以下的条件：
?It is possible that future economic benefits associated with the asset will flow to the entity
?The cost of the asset can be measured reliable
?The entity has control over the asset
其实以上的两个条件也和IAS 1-framework中对asset recognition基本要求一致：
?第一，作为资产，他能够为企业带来基本的经济利益，这个经济利益可理解为在企业运百思特网作过程中，给企业带来直接收益或者能在企业运营中有使用价值。
?第二，要计量进财务报表，根据framework的基本要求-measurable，这个价值本身要可被计量，并且计量相对可靠。
?第三，企业对资产有所有权 – 不过这个地方所有权强调的不是法律层面（legal form），而是实质性的所有权（substance）

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PPE在考虑初始计量的时候，我们会包括最基本的3个方面内容：
1. Purchase price
2. Any cost directly attributable to bring the asset to the current location and condition necessary for it to be capable of operation in the manner intended by management
3.The initial estimate of the cost of dismantling and removing the item and restoring the site on which it is located
关于这个地方的purchase cost计量，大多数时候为现金交易金额，但我们也有一些特殊情况：
Sharebased payment （IFRS 2） - 企业在购置PPE的时候，可以以股票或者其他形式equity instrument作为consideration（对价）。根据IFRS 2规定：
?Ifthe fair value of the good or service can be measured reliable, the transaction would be measured at the fair value of the goods and services received at the date they were received.
?If the fair valueof the good or servicecannot be measured reliable, the transaction wouldbe measured at the value of the equity instruments at the grant date.
Governmentgrant (IAS 20)–企业在购买固定资产的时候，也可能会收到政府补贴。根据IAS 20规定：
?Capital-related grant can either be deducted from the cost of the asset or can be recorded as adeferred income and amortized through the useful life of the asset.

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Lease(IAS 17) –企业在购买固定资产的时候也可能是通过融资租赁（finance lease）的形式，根据IAS 17规定，企业需要做以下计量：
?Leased asset and liability should be capitalized by the lessee, at the lower of the Fair value of the leased asset or the present value of minimum lease payments.
?Lessee should charge the depreciation expense to income statement, and depreciated over the shorter of its useful life or the lease term (including secondary lease period)，and if the asset would be transferred from lessor to lessee 百思特网at the end of the lease period,depreciation would be based on the useful life of the asset.
在考虑dismantling and removing cost部分的时候，因为大部分的cash flow实际发生的时间在未来，所以在进行计量的时候要运用present value，而不能直接用cash flow 。当然，有常规的需要考虑企业在计量的时候还要考虑是否需要计量environmental provision（IAS 37） - 在此中，企业主要考虑这个地方是否存在一个相关的义务–contractual obligation（法律或者法规规定），or constructive obligation（企业具有较高的环保意识或社会责任感）。
Measurement根据IAS 16规定，企业可选择用cost model 和revaluation model两种计量法。
在cost model计量法下面，要求企业对相关资产的remaining useful和residual value做常规的review，一旦其发生变动需要在计量depreciation的时候，用调整后的remaining usefullife或者residual value –此调整和IAS 8 （Changes in accounting estimates）规定一致： The effect of achange in an accounting estimate must be recognized prospectively, by including it in the statement of profit or loss and other comprehensive income for the current period and any future periods that are also affected.