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


  • Ecobici, N


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.

Suggested Citation

  • Ecobici, N, 2007. "Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16," MPRA Paper 8011, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:8011

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    IAS 16; accounting treatment;

    JEL classification:

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

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