International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out in paragraphs 1–83 and the Appendix. All the paragraphs have equal ...

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

IAS 16 establishes principles for recognising property, plant and equipment as assets, measuring their carrying amounts, and measuring the depreciation charges.

The Board decided to require in IAS 16 that all items of property, plant and equipment acquired in exchange for non-monetary assets or a combination of ...

The carrying amount of an asset is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.

IAS 16 prescribes the accounting treatment for property, plant and equipment and therefore it is one of the most important and commonly applied standards.

The objective of IAS 16 is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern ...

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

International Accounting Standard 16 Property, Plant and Equipment or IAS 16 is an international financial reporting standard adopted by the International ...

IAS 16 defines depreciation as 'the systematic allocation of the depreciable amount of an asset over its useful life'. The 'depreciable amount' is the cost of ...