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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).

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File URL: http://mpra.ub.uni-muenchen.de/39902/1/MPRA_paper_39902.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 39902.

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Date of creation: 20 Mar 2009
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Publication status: Published in The Management Accountant 4.44(2009): pp. 281-285
Handle: RePEc:pra:mprapa:39902
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