6.5 receivable in the securities business and the allowance for doubtful accounts receivable accounts receivable and other
shows price according to invoice deduction allowance for doubtful debt
.Allowance for doubtful debt was evaluated by the analysis of history of debts. Predictions about the future and settlements of the customers. The debtor is amortization account when know owe lost
.The regulations about the loss reserves
6.6 property, plant and equipment
measurement when transaction recognition
6.7.1. Measure value perception by using asset item cost
.Cost includes direct cost associated with the acquisition of the assets. The cost of construction enterprise asset construction, including the cost of the materials, direct labor and direct costs, etc.The cost of demolition, removal, restored the location of assets and borrowing costs
.Measurement after transaction recognition (both)
6.7.2 business to use the policy account by ใชวิ way cost set sensitivity in 6.7.2.1 or how to appraise new prescribed in article 6.7.2 sensitivity.The utility 2 must use the same accounting policies for land, buildings and equipment, all items in the same category จัดอยู่
6.7.2.1 method after the perception of land transactions. Plant and equipment is พัย์ pizza business must list the land, buildings and equipment that cost deduction of depreciation accumulated. And the loss of impairment of assets accumulated
6.7.3 depreciation save expenses, income statement Straight line method according to estimated lifetime of assets for each item. About the lifetime of assets show as follows: buildings and structures 5-20 years
.Machinery and equipment and furnishings 5-10 years
3-5 years Vehicles 5 years
.
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