IAS 16propertyplantequipmentdepreciationeconomic benefitsSummary This chapter highlights the principal issues relating to the recognition of items of property, plant, and equipment, determining their costs and assessing the depreciation and impairment losses that need to be recognized. International Accounting...
Summary of IAS 16 Objective of IAS 16 The objective of IAS 16 is to prescribe the accounting treatment for property, plant, and equipment. The principal issues are the recognition of assets, the determination of their carrying amounts, and the depreciation charges and impairment losses to be ...
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. Contents Access the standard Summary Recent amendments Related IFRIC interpretation...
If you are interested, please submit your tutorial proposal to the IAS-16 tutorial chair (Francesco Amigoni). The proposal should include title, summary and outlines of the proposed tutorial. Please also attach a short SV of the proposer. ...
Disclosure Requirements (Summary) Measurement basis (cost or revaluation) Depreciation methods and useful lives or rates Gross carrying amount and accumulated depreciation (beginning and end) Reconciliation of carrying amount (additions, disposals, revaluations, depreciation, impairment, etc.) ...
Technical Summary Of ÂIAS 17 Leases The objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to leases. The classification of leases adopted in this Standard is based on the extent to which risks and rewar...
[13] Brown L B, Spinelli M A, Gandhi M. The interplay between HIV and COVID-19: summary of the data and responses to date[J]. Current Opinion in HIV and AIDS, 2021, 16(1): 63-73. [14] Park L S, McGinnis K A, Gordon K...
Summary 修订对财务报表影响 EffectsonFinancialStatements 运用示例 Application 生产性生物资产earerBiologicalssets消耗性生物资产onsumableiologicalAssets他thers继续适用AS41ithinThecopeofIAS41长于生产性植物上的农产品heProduceGrowingonABearerPlant植物上生产的产品以外部分hePartsApartromTheProduce续适用AS16ithinTheco...
CHARPTER 1 SUMMARY 1.1 Accounting Regulation 广义的会计规范所覆盖的范畴很广,其形成方式也各不相同。有的会计规范是会计从业人员及其他相关人员在长期的会计实践中逐步形成的无强制性的习惯和规则,即会计惯例;有的会计规范则是通过一定正式形式为人们所公认的,这类会计规范一般由国家有关部门或会计职业团体等组织以...
113 Summary CHARPTER 1 SUMMARY 1.1 Accounting Regulation 广义的会计规范所覆盖的范畴很广,其形成方式也各不相同。有的会计规范是会计从业人员及其他相关人员在长期的会计实践中逐步形成的无强制性的习惯和规则,即会计惯例;有的会计规范则是通过一定正式形式为人们所公认的,这类会计规范一般由国家有关部门或会计职业...