Which cost item should import equipment agency fees be recorded under? Analyzing three common financial processing misconceptions
This article analyzes the controversial issue of whether import equipment agency fees should be included in the original value of fixed assets, compares the pros and cons of different accounting treatments, and provides compliance operation suggestions in line with International Financial Reporting Standards (IFRS) to help enterprises avoid tax risks and asset overstatement issues.
PSB Record: Shanghai No.31011502009912
