Accounting · IAS 16 Property, Plant and Equipment
अल्फा कंपनी ने मशीनरी का एक नया टुकड़ा खरीदते और स्थापित करते समय निम्नलिखित खर्च किए: - क्रय लागत (Purchase cost): $150,000 - वितरण (Delivery): $1,500 - स्थापना (Installation): $7,500 - कर्मचारी प्रशिक्षण (Staff Training): $15,000 IAS 16 (Property, Plant and Equipment) के अनुसार, मशीनरी की प्रारंभिक लागत को दर्शाने के लिए मूर्त गैर-चालू संपत्तियों (tangible non-current assets) में कितनी राशि को पूंजीकृत (capitalize) किया जाना चाहिए?
- 1$174,000
- 2$159,000✓
- 3$151,500
- 4$150,000
सही उत्तर देखें
$159,000
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