Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16
AbstractThe objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a reevaluation model, depreciation charges and impairment losses to be recognized in relation to these values.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 8011.
Date of creation: 23 Nov 2007
Date of revision:
IAS 16; accounting treatment;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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