Property Plant & Equipment | Initial Recognition | Subsequent Outflow
Автор: MRM Consulting
Загружено: 2021-03-20
Просмотров: 66
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PPE is initially recognized at the cost to bring it to the useable condition if it meets the recognition criteria. Subsequently, any outflow can be capitalized only if it meets the recognition criteria.
Physical assets are called Tangible Assets and the ones that don’t have any physical form are called Intangible Assets.
#PPE #InitialRecognition #SubsequentOutflow
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