IAS国际会计准则 英文版IAS 16 Property, Plant and Equipment.pdf,IAS 16 International Accounting Standard 16 Property, Plant and Equipment This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 16 Property, Plant and Equip
IAS 16 Property, Plant and Equipment sets out the requirements for the recognition of the assets, the determination of their carrying amounts, and the depreciation charges and impairment losses in relation to them. This page provides information on the s
This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that...
Friedrich, LauraInternational Accounting Standard Board ( 2009 ), “ IAS 16, Property, Plant and Equipment ”, available at: www.iasb.org/NR/rdonlyres/E857AC87‐19A7‐4ED1‐AA3F‐C43A8B7D8DA4/0/IAS16.pdf (accessed 3 June 2010).IAS 16: Property, Plant and Equipment.. 2004...
Information Reflecting the Effects of Changing Prices150 IAS 16: Property, Plant and Equipment155 IAS 17: Leases169 IAS 18: Revenue 180 IAS 19: Employee Benefits188 IAS 20: Accounting for Government Grants and Disclosure of Government Assistance 227 IAS 21: The Effects of Changes in Foreign Exch...
IAS 16 International Accounting Standard 16 Property, Plant and Equipment This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 16 Property, Plant and Equipment was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 16 ...
The Standard covers both an acquisition of one enterprise by another (an acquisition) and also the rare situation where an acquirer cannot be identified (a uniting of interests). MICROSOFT DYNAMICS NAV FUNCTIONALITY RELATED TO IAS 22 In Microsoft Dynamics NAV, using Advanced Dimensions functionality,...
This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that...
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The MOF issued its first Standard in 1997. To date, 16 standards have been bookkeeping, preparation of financial statements, and reporting practices. It applies to all enterprises other adopted and others are under active development. Deloit te Touche Tohmatsu has served as the advisor to than ...