This standard deals with the four main aspects of financial reporting of property, plant and equipment (PPE) that are likely to be of major relevance in the FR ...

This is the final article in the series of three which consider the accounting for property, plant and equipment by applying IAS 16, Property, Plant and ...

1 апр. 2009 г. · Property plant and equipment (PPE) are tangible assets that an entity holds for its own use or for rental to others, and that the entity expects to use during ...

The types of asset that would typically satisfy the above criteria would be property and very substantial items of plant and equipment.

This course looks at accounting for PPE through IAS 16, which covers PPE specifically, and IAS 36, which covers the connected issue of impairment. This ...

Продолжительность: 4:34
Опубликовано: 2 авг. 2018 г.

IAS 16 Property, Plant and Equipment outlines the accounting treatment for most types of property, plant and equipment.

Оценка 5,0 (1) This article is designed to outline the key areas of IAS 16, Property, Plant and Equipment that you may be required to attempt in the Financial Reporting exam.

Продолжительность: 2:26
Опубликовано: 2 июн. 2023 г.

In accordance with IAS 16® Property, plant and equipment, all costs required to bring an asset to its present location and condition for its intended use should ...