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Prinsip Perakaunan
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Prinsip Perakaunan
Susut nilai dan Susut Nilai Terkumpul
Prinsip Perakaunan
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Susut nilai dan Susut Nilai Terkumpul
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Susut Nilai
Nilai Aset Bukan Semasa yang susut dalam tahun kewangan semasa
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Susut Nilai Terkumpul
Jumlah susut nilai yang terkumpul sepanjang tempoh penggunaan aset
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Kaedah Pengiraan Susut Nilai (1)
Penilaian Semula
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Kaedah Pengiraan Susut Nilai (2)
Kaedah Garis Lurus
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Kaedah Pengiraan Susut Nilai (3)
Baki Berkurangan
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Maksud nilai skrap
Nilai akhir hayat Aset Bukan Semasa
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Rumus Kaedah Garis Lurus
Sust Nilai = % Susut Nilai X Kos Aset Bukan Semasa X Tempoh Masa
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Rumus Kaedah Baki Berkurangan
Susut Nilai = % Susut Nilai X (Kos Aset Bukan Semasa - Susut Nilai Terkumpul) X Tempoh Masa
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Rumus Penilaian Semula
Susut Nilai = Baki Awal Aset + Belian Aset Baru - Baki Akhir Aset
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Nilai Buku
Kos Aset Bukan Semasa - Susut Nilai Terkumpul
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Susut nilai dan Susut Nilai Terkumpul
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