The objective of IAS 16 property plant and equipment (PPE) is to prescribe the accounting treatment for property, plant and equipment.

IAS 16 outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost.

Part 1: Measurement and depreciation. This is the first of three articles which consider the main features of IAS® 16, Property, Plant and Equipment.

Продолжительность: 37:43
Опубликовано: 30 мар. 2022 г.

Find out the costs to be capitalized as per IAS-16? Practical Example Solution. Cost to be capitalized include: Cost of the plant Rs. 250,000. Initial ...

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

12 апр. 2024 г. · IAS 16.17 provides a list of examples for costs that can be directly attributed to the acquisition or construction of PP&E. Note, these ...

As a result of this, IAS 16 permits a transfer to be made of an amount equal to the excess depreciation from the revaluation surplus to retained earnings.

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

Продолжительность: 29:28
Опубликовано: 12 мая 2022 г.