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Q<\/strong>\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002<\/strong><\/p>\n

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→\u307e\u305a\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306fIFRS\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u308b\u70ba\u3001\u53d6\u5f97\u304b\u3089\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u652f\u51fa\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u5168\u3066\u53d6\u5f97\u539f\u4fa1\u3078\u3068\u8a08\u4e0a\u3055\u308c\u3001\u6bce\u6708\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u308b\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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[Elements of cost]<\/p>\n

17.10 The cost of an item of property, plant and equipment comprises all of the following:<\/p>\n

(a) its purchase price, including legal and brokerage fees, import duties and non-refundable purchase taxes, after deducting trade discounts and rebates.<\/p>\n

(b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. These can include the costs of site preparation, initial delivery and handling, installation and assembly, and testing of functionality.<\/p>\n

(c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. <\/p>\n

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