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使用權(quán)資產(chǎn)從取得當(dāng)月開(kāi)始折舊嗎?
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你好!《企業(yè)會(huì)計(jì)準(zhǔn)則第 21 號(hào)---租賃》應(yīng)用指南(2019)》規(guī)定,使用權(quán)資產(chǎn)的折舊承租人應(yīng)當(dāng)參照《企業(yè)會(huì)計(jì)準(zhǔn)則第 4 號(hào)——固定資產(chǎn)》有關(guān)折舊規(guī)定,自租賃期開(kāi)始日起對(duì)使用權(quán)資 產(chǎn)計(jì)提折舊。使用權(quán)資產(chǎn)通常應(yīng)自租賃期開(kāi)始的當(dāng)月計(jì)提折舊
2024 08/22 09:53
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