Property, plant and equipment - Revision history

imported>Doug Williamson: Amend header.

2020-10-29T10:52:40Z

Amend header.

← Older revision		Revision as of 10:52, 29 October 2020
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	''Financial reporting - ~~IAS 16~~''.		''Financial reporting - balance sheet - assets''.

	(PPE).		(PPE).


	IAS 16 defines property, plant and equipment as:		IAS 16 defines property, plant and equipment as:
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	== See also ==		== See also ==
			* [[Balance sheet]]
	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Capitalisation]]		* [[Capitalisation]]
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	* [[Plant]]		* [[Plant]]
	* [[PPE]]		* [[PPE]]
			* [[Tangible asset]]
	* [[Useful economic life]]		* [[Useful economic life]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Add links.

2020-03-28T10:31:14Z

Add links.

← Older revision		Revision as of 10:31, 28 March 2020
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	*Held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and		*Held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and
	*Expected to be used during more than one financial reporting period.		*Expected to be used during more than one financial reporting period.


	~~Property, plant and equipment includes bearer plants related to agricultural activity.~~


	== See also ==		== See also ==
	* [[Bearer plant]]
	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Capitalisation]]		* [[Capitalisation]]

imported>Doug Williamson: Mend link.

2020-03-26T20:36:17Z

Mend link.

← Older revision		Revision as of 20:36, 26 March 2020
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	== See also ==		== See also ==
	* [[Bearer ~~plants~~]]		* [[Bearer plant]]
	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Capitalisation]]		* [[Capitalisation]]

imported>Doug Williamson: Expand definition to incorporate bearer plants. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/

2020-03-26T13:01:45Z

Expand definition to incorporate bearer plants. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/

← Older revision		Revision as of 13:01, 26 March 2020
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	*Held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and		*Held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and
	*Expected to be used during more than one financial reporting period.		*Expected to be used during more than one financial reporting period.


			Property, plant and equipment includes bearer plants related to agricultural activity.


	== See also ==		== See also ==
			* [[Bearer plants]]
	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Capitalisation]]		* [[Capitalisation]]

imported>Doug Williamson: Add link.

2020-03-26T12:50:27Z

Add link.

← Older revision		Revision as of 12:50, 26 March 2020
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	* [[Impairment]]		* [[Impairment]]
	* [[Non-current]]		* [[Non-current]]
			* [[Plant]]
	* [[PPE]]		* [[PPE]]
	* [[Useful economic life]]		* [[Useful economic life]]

imported>Doug Williamson: Add link.

2020-03-26T12:47:51Z

Add link.

← Older revision		Revision as of 12:47, 26 March 2020
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	* [[Impairment]]		* [[Impairment]]
	* [[Non-current]]		* [[Non-current]]
			* [[PPE]]
	* [[Useful economic life]]		* [[Useful economic life]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Create page. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/

2020-03-25T14:41:21Z

Create page. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/

New page

''Financial reporting - IAS 16''.

(PPE).

IAS 16 defines property, plant and equipment as:
*Tangible items
*Held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and
*Expected to be used during more than one financial reporting period.

== See also ==
* [[Capital expenditure]]
* [[Capitalisation]]
* [[Capitalise]]
* [[Current assets]]
* [[Fixed assets]]
* [[FRS 102]]
* [[IAS 16]]
* [[Impairment]]
* [[Non-current]]
* [[Useful economic life]]

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]