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Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16

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  • Ecobici, N

Abstract

The 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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File URL: http://mpra.ub.uni-muenchen.de/8011/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 8011.

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Date of creation: 23 Nov 2007
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Handle: RePEc:pra:mprapa:8011

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Keywords: IAS 16; accounting treatment;

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