04 Accounting Standards - Lecture 04 - Chapter 3 - Part 2
Автор: Amr Hassan
Загружено: 2026-03-05
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Title: Property, Plant and Equipment (IAS 16) | Recognition and Initial Measurement
This lecture provides a detailed analysis of IAS 16: Property, Plant and Equipment (PP&E). It defines the core characteristics of tangible assets held for production, supply, or administrative purposes, including the specific accounting treatment for "Bearer Plants." The session focuses on the criteria for recognition and the components of initial measurement at cost. Detailed explanations are provided for directly attributable costs—such as delivery, installation, professional fees, and site restoration (decommissioning) costs—while distinguishing them from items that must be expensed, such as training costs and initial operating losses.
Tags:
IAS 16, Property Plant and Equipment, PP&E, Initial Measurement, Asset Recognition, Bearer Plants, Decommissioning Costs, Site Restoration, Directly Attributable Costs, Capital Expenditure, Accounting for Tangible Assets, IFRS, Accounting Lectures, Financial Reporting, Asset Costing, Professional Fees, Installation Costs.
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