[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30720":3,"doc-seo-30720":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30720,962075006959,"Anda","https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297",4,"Exam","ACCA FRCAPSULE (The Ultimate FR book) by CA Vishal Jain","ACCA FR Capsule “The Ultimate FR book” by CA Vishal Jain focuses on IAS 16 Property, Plant and Equipment and provides structured exam-ready notes. It explains recognition criteria tied to probable future economic benefits and reliable cost measurement, then details the measurement principles for initial and subsequent costs. The document covers cost composition, treatment of directly attributable costs, and dismantling/restoration obligations with illustrative provision examples. It also compares the cost model versus revaluation model, including revaluation frequency, asset-by-asset treatment of revaluation gains and losses, and replacement accounting when component cost breakdown is or isn’t available.","cbCaifqqIkS07WdR","https://ap.wps.com/l/cbCaifqqIkS07WdR","pdf",77046476,1,1778360871,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","acca-frcapsule-the-ultimate-fr-book-by-ca-vishal-jain","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/acca-frcapsule-the-ultimate-fr-book-by-ca-vishal-jain/30720",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]