depreciation

LW25

有人知道depreciation on land是多少%吗？怎么知道地的折旧是怎么算的呢？

limech

land是没有折旧的

LW25

那shophouse跟land是不一样的道理来的是吗？
因为shophouse有depreciation, 所以我以为land也有

灵---觉醒

楼主 您好。可以参阅一下资料：

https://www.accaglobal.com/my/en ... t-for-property.html

（部分截取）
IAS 16
According to IAS 16, land and buildings are separable assets and are accounted for separately, even when they are acquired together. Land has an unlimited useful life and, therefore, is not depreciated. Buildings have a limited useful life and, therefore, are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building.

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