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IAS 16 Property, Plant and Equipment - A Closer Look


  • Muthupandian, K S


The International Accounting Standards Committee issued the the International Accounting Standard 16 Property, Plant and Equipment. The objective of IAS 16 is to prescribe the accounting treatment for Property, Plant and Equipment (PPE) so that users of the financial statements can discern information about an entity's investment in its PPE and the changes in such investment. The principal issues in accounting for PPE are the recognition of the assets, the determination of their carrying amounts, and the associated depreciation charges and impairment losses to be recognized in relation to them. This article presents a closer look of standard (objective, scope, definitions, classification presentation and disclosures).

Suggested Citation

  • Muthupandian, K S, 2009. "IAS 16 Property, Plant and Equipment - A Closer Look," MPRA Paper 39902, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:39902

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    References listed on IDEAS

    1. Cesar Calvo & Stefan Dercon, 2005. "Measuring Individual Vulnerability," Economics Series Working Papers 229, University of Oxford, Department of Economics.
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    4. Canagarajah, Sudharshan & Mazumdar, Dipak & Xiao Ye, 1998. "The structure and determinants of inequality and poverty reduction in Ghana, 1988-92," Policy Research Working Paper Series 1998, The World Bank.
    5. Zhang, Yuan & Wan, Guanghua, 2008. "Can We Predict Vulnerability to Poverty?," WIDER Working Paper Series 082, World Institute for Development Economic Research (UNU-WIDER).
    6. Jamal, Haroon, 2009. "Assessing Vulnerability to Poverty:Evidence from Pakistan," MPRA Paper 40228, University Library of Munich, Germany.
    7. Md. Shafiul Azam & Katsushi Imai, 2009. "Vulnerability and Poverty in Bangladesh," The School of Economics Discussion Paper Series 0905, Economics, The University of Manchester.
    8. Michael Grossman, 1972. "The Demand for Health: A Theoretical and Empirical Investigation," NBER Books, National Bureau of Economic Research, Inc, number gros72-1, January.
    9. Christiaensen, Luc J.M. & Boisvert, Richard N., 2000. "On Measuring Household Food Vulnerability: Case Evidence from Northern Mali," Working Papers 127676, Cornell University, Department of Applied Economics and Management.
    10. Ethan Ligon & Laura Schechter, 2003. "Measuring Vulnerability," Economic Journal, Royal Economic Society, vol. 113(486), pages 95-102, March.
    11. Levison Chiwaula & Rudolf Witt & Hermann Waibel, 2011. "An Asset-Based Approach to Vulnerability: The Case of Small-Scale Fishing Areas in Cameroon and Nigeria," Journal of Development Studies, Taylor & Francis Journals, vol. 47(2), pages 338-353.
    12. Asep Suryahadi & Sudarno Sumarto, 2003. "Poverty and Vulnerability in Indonesia Before and After the Economic Crisis," Asian Economic Journal, East Asian Economic Association, vol. 17(1), pages 45-64, March.
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    More about this item


    International Accounting Standard; Property; Plant and Equipment; Fair Value; Residual Value; IAS 16; IASC; IASB;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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