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Articles in the IAS 16 Property, Plant and Equipment Category

DOCUMENTS, IAS 16, IAS 16 Property, Plant and Equipment »

[1 Nov 2012 | One Comment | 1,629 views]
Amortization of prepaid lease payments

Hi I have a quick question to ask on the title. If a lease is signed for a piece of land say for 50 years and construction work to build a factory is ongoing at the balance sheet date and not expected to be completed for the next 2 years, does amortiz…

DOCUMENTS, IAS 16 Property, Plant and Equipment »

[19 Apr 2012 | No Comment | 1,633 views]
IFRS Treatment for Legal Costs, bank charges, etc associated with construction of fixed asset

Can legal costs, bank charges, etc associated with a fixed assets be capitalised under IFRS? I know borrowing costs can be capitalised, but what about the rest?

Related posts:IAS 23 Borrowing costs – Forex diffrences
IAS 23 Borrowing costs &#8…

DOCUMENTS, IAS 16 Property, Plant and Equipment »

[14 Apr 2012 | No Comment | 811 views]
new terms for depreciation

what are the nely proposed terms on calculating depreciation? for all the methods

Related posts:Allocation of depreciation
Interest free loan with no fixed repayment terms
IFRS Update 2012 – 23-24 May – London

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DOCUMENTS, IAS 16 Property, Plant and Equipment »

[4 Feb 2012 | No Comment | 1,598 views]
IAS 16 PPE

Building was capitalised 5 years before and it has been depreciated for half of its life. after 5 years, as a settlement, substantial amount is not to be paid to the supplier which was capitalised originally.
Amount which is no more payable to supplier…

DOCUMENTS, IAS 16, IAS 16 Property, Plant and Equipment, PLANT AND EQUIPMENT, PROPERTY »

[17 Dec 2011 | Comments Off | 55 views]
IAS 16 – Property, Plant and Equipment

List of useful info, resources and documents available on other websites about IAS 16 – Property, Plant and Equipment. Summary of IAS 16 – IASPlus Full Text of the IAS 16 as at 31 December 2010 provided by IASB (You need to register) … Con…