Esempi e Casi Pratici di informativa di bilancio

- Revaluation Model
- Esempi di informativa e metodo dell’unità di prodotto
- Recognition and derecognition of parts
- Vita utile
- Costi per rimozione
- Parti di ricambio
Revaluation Model
Example: Effect of depreciation on the revaluation reserve
On 1 January 2004 an entity acquired an asset for €1,000. The asset has an economic life of ten years and is depreciated on a straight-line basis. The residual value is assumed to be €nil. At 31 December 2008 (when the cost net of accumulated depreciation (fondo ammortamento) is €600) the asset is valued at €900 (differenza tra valore equo e valore contabilem è positive perchè è 900, quindi rivaluto). The entity accounts for the revaluation by debiting accumulated depreciation €300 and crediting €300 to the revaluation reserve. At 31 December 2008 the economic life of the asset is considered to be the remainder of its original life, i.e. six years, and its residual value is still considered to be €nil. In the year ended 31 December 2009 and in later years, the depreciation charged to profit or loss is €150.
The usual treatment thereafter for each of the remaining 6 years of the asset's life, is to transfer €50 each year from the revaluation reserve to retained earnings (not through profit or loss). This avoids the revaluation reserve being maintained indefinitely even after the asset ceases to exist, which does not seem sensible.
Se diminuisce il fondo, il cespite aumenta.
A 900 si può arrivare in 3 modi:
- Aumentando il costo storico
- Diminuendo il fondo
- Andando a toccare sia il costo storico che il fondo