IAS通用计算机模型,IAS 16-10 固定资产重估模型-讲解版

If an item of property,plant and equipment is revalued, the entire class of property, plant andequipment to which that asset belongs shall be revalued.

若不動產、廠房及設備之某一項目重估價，則屬於該類別之全部不動產、廠房及

設備項目均應重估價

38 The items within a class of property, plant and equipment arerevalued simultaneously to avoid selective revaluation of assets and thereporting of amounts in the financial statements that are a mixture of costsand values as at differentdates. However, a class of assets may be revalued on a rolling basis providedrevaluation of the class of assets is completed within a short period and providedthe revaluations are kept up to date.

為避免對資產選擇性重估價及避免財務報表之報導金額混合了成本及不同時日之

價值，企業應對同類別內之不動產、廠房及設備項目同時重估價。惟某資產類別

若可於短期間內完成重估價且重估價保持最新，則可採滾動式基礎重估價