Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16
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.
|Date of creation:||23 Nov 2007|
|Date of revision:|
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Web page: https://mpra.ub.uni-muenchen.de
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