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【英文标准名称】:StandardPracticefortheRecognitionofImpairedorRetiredPersonalProperty
【原文标准名称】:残障或退休人员资产认可的标准实施规程
【标准号】:ASTME2378-2005
【标准状态】:现行
【国别】:
【发布日期】:2005
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:E53.03
【标准类型】:(Practice)
【标准水平】:()
【中文主题词】:认可;财产;人事管理;企业;人员;管理;人力规划
【英文主题词】:depreciation;fairmarketvalue;property;threshold;valuation
【摘要】:Systematicdepreciationofpropertygenerallyservestoprovideafairpresentationofanentityx2019;spropertyandfinancialrecordsfordecisionmakers.Keepingfullydepreciateditemsontheassetrecordsandpropertymanagementrecordswhentheynolongerareusedasoriginallyintendedmaybemisleadingtodecisionmakersandmayresultinexcessiveoperatingcost.Retiringitemstoadministrativecontrolwhenappropriateimprovestheefficiency,lowersoperatingcostwithoutsignificantlyreducinginternalcontrols.1.1Thispracticecoversguidanceastothepropertreatmentwhenitemsarestillretained,butneedtoberecognizedasimpairedorretiredtoadministrativecontrol.ThispracticeisintendedtobeusedinconjunctionwithPracticeE2279,whichprovidesvariousprinciplestoimprovetheeffectivenessandefficiencyofthepropertymanagementfunctionsincludingtheconceptsofmateriality,bestvalue,reasonabledetail,andreasonableassurance.Duringthelifecycleofpropertymanagement,appropriateactionmustbetakenattheappropriatetimetobeinconformancewiththeseprinciples.Theobjectiveistomaintainpropertyaccountingrecordsthatrepresenttheactualvalueofproperty.1.2Thispracticecoverstherecognitionofdepreciationofpersonalpropertythatiscriticaltoafairrepresentationoftheentityspropertyandfinancialrecords.Forinstanceswhenitemsforaccountingorpropertymanagementpurposesmaynolongerservethepurposethatwasoriginallyintended,itmaybemoreappropriatetorecognizeimpairmentsorretiretheseitemsforrecordkeepingpurposes.1.3Generally,entitiesformallyrecord,account,andinventorypersonalpropertythatmeetcertaincriteria,asdefinedbytheentity,baseduponacquisitioncostthresholds,expendability,orusefullifepolices.Accordingly,entitiesshouldestablishrecurringdepreciationcyclessothatthepropertyeligiblefordepreciationisfairlyandconsistentlyrecordedinanentitysrecordsinaccordancewithgenerallyacceptedaccountingstandards.1.4Thepercentageandfrequencyofdepreciationisdependentonsuchfactorsasthenatureofownedproperty,itsusefullife,andthefrequencyofpropertyuseinsupportofbusiness-typeactivitiesoftheentity.1.5Thisstandardcoversacceptedpracticeastoproperrecordkeepingactionswhenitemsarefullydepreciatedforaccountingpurposesandshouldberetiredfromtheaccountingaswellaspropertymanagementpurposeswhentheassetnolongerservesthepurposethatwasintendedbutstillremainsontheentitiespremisesorcontinuestobeundersomeformofcontrol.1.6Entitieshavearesponsibilitytooperateeffectively,efficiently,andinareasonableandresponsiblemannerandtoprovidestakeholdersbestvalueasprovidedinpubliclaw,regulationsandgenerallyacceptedaccountingpractices.1.7Thisstandardislimitedtopropertymanagementfunctions.Thisstandarddoesnotpurporttoaddresstaxconcerns,ifany,associatedwithitsuse.Itistheresponsibilityoftheuserofthisstandardtoestablishappropriatetaxguidelinesandtodeterminetheapplicabilityofregulatoryorstatutoryrequirementspriortouse.
【中国标准分类号】:C52
【国际标准分类号】:03_100_30
【页数】:3P.;A4
【正文语种】: