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Measurement - Coggle Diagram
Measurement
Measure subsequent to initial measurement
Cost Model
Cost-accumulated depreciation-accumulated impairment loss
Revaluation Model
Carrying amount increased
Increase recognised in OCI
Increase recognised in profit or loss statement
Carrying amount decreased
Decrease recognised in profit or loss statement
Decrease recognised in OCI
Initial Measurement
Historical Cost
Purchase price
Direct attributable to bring and able to operate
Employee benefits
Site preparation
Initial delivery and handling
Installation and assembly
Testing cost
Professional fees
Dismantling, removing, and restoring site of fixed asset
Asset exchange
Using fair value, unless:
the fair value of neither the asset received nor the asset given up is reliably measurable
the exchange transaction lacks commercial substance