IAS 16 - Revision history

imported>Doug Williamson: Add link.

2023-04-16T20:52:55Z

Add link.

← Older revision		Revision as of 20:52, 16 April 2023
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	* [[Depreciation]]		* [[Depreciation]]
	* [[Fixed assets]]		* [[Fixed assets]]
			* [[IAS 37]]
	* [[IAS 38]]		* [[IAS 38]]
	* [[Impairment]]		* [[Impairment]]
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	== ~~External link~~ ==		== Other resources ==
	[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]		*[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]
			*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-property-plant-and-equipment.pdf?bypass=on IAS 16 text - IFRS]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2023-01-31T11:58:07Z

Add links.

← Older revision		Revision as of 11:58, 31 January 2023
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	== See also ==		== See also ==
			* [[Amortisation]]
			* [[Bearer plant]]
			* [[Capitalisation]]
	* [[Capitalise]]		* [[Capitalise]]
			* [[Depreciation]]
	* [[Fixed assets]]		* [[Fixed assets]]
	* [[IAS 38]]		* [[IAS 38]]
	* [[International Financial Reporting Standards]]		* [[Impairment]]
	* [[Other comprehensive income]]		* [[International Financial Reporting Standards]] (IFRS)
	* [[Property, plant and equipment]]		* [[Other comprehensive income]] (OCI)
			* [[Property, plant and equipment]] (PPE)
			* [[Recognition]]
	* [[Reporting entity]]		* [[Reporting entity]]
			* [[Revaluation]]

2022-10-23T20:35:20Z

Add link.

2022-10-22T20:45:31Z

Expand definition - source - https://www.iasplus.com/en/standards/ias/ias16

← Older revision		Revision as of 20:45, 22 October 2022
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	Issued by the International Accounting Standards Board.		Issued by the International Accounting Standards Board.


			IAS 16 requires an entity to recognise an item of property, plant or equipment as an asset if, and only if:

			*It is probable that the future economic benefits that are attributable to the asset will flow to the entity; and
			*The cost of the asset can be measured reliably.


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	* [[Other comprehensive income]]		* [[Other comprehensive income]]
	* [[Property, plant and equipment]]		* [[Property, plant and equipment]]
			* [[Reporting entity]]

2022-03-03T14:49:10Z

Add link to IAS Plus

← Older revision		Revision as of 14:49, 3 March 2022
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	== External link ==		== External link ==
	[https://www.iasplus.com/en/standards/ias/~~ias12~~ IAS 12 - IAS Plus]		[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2022-03-03T14:47:55Z

Add link to IAS Plus

← Older revision		Revision as of 14:47, 3 March 2022
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	* [[Other comprehensive income]]		* [[Other comprehensive income]]
	* [[Property, plant and equipment]]		* [[Property, plant and equipment]]


			== External link ==
			[https://www.iasplus.com/en/standards/ias/ias12 IAS 12 - IAS Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2020-10-21T11:45:23Z

Add link.

← Older revision		Revision as of 11:45, 21 October 2020
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	* [[IAS 38]]		* [[IAS 38]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
			* [[Other comprehensive income]]
	* [[Property, plant and equipment]]		* [[Property, plant and equipment]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2020-03-25T14:22:26Z

Mend link.

← Older revision		Revision as of 14:22, 25 March 2020
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	* [[IAS 38]]		* [[IAS 38]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[~~PPE~~]]		* [[Property, plant and equipment]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2017-05-28T09:59:06Z

Link with IAS 38 page.

← Older revision		Revision as of 09:59, 28 May 2017
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	== See also ==		== See also ==
	* [[Fixed assets]]		* [[Fixed assets]]
			* [[IAS 38]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[PPE]]		* [[PPE]]

2017-05-27T18:09:28Z

← Older revision		Revision as of 18:09, 27 May 2017
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	International Accounting Standard 16, dealing with property, plant and equipment.		International Accounting Standard 16, dealing with property, plant and equipment (PPE).

	Issued by the International Accounting Standards Board.		Issued by the International Accounting Standards Board.