IAS 16 Property, Plant and Equipment replaced IAS 16 Accounting for Property, Plant and Equipment (issued in March 1982). IAS 16 that was issued in March 1982 also replaced some …

IAS 16 establishes principles for recognising property, plant and equipment as assets, measuring their carrying amounts, and measuring the depreciation charges and impairment losses to be …

IAS 16 covers the accounting treatment for property, plant, and equipment, including recognition, measurement, depreciation, and impairment.

IAS 16 permits the choice of two possible treatments in respect of PPE: The cost model (carry an asset at cost less accumulated depreciation and any accumulated impairment losses). The …

1995年1月1日 · 《国际会计准则第16号-不动产、厂房和设备》（1993年12月修订） 英文名=IAS 16–Property, Plant and Equipment首次生效时间=1995年1月1日最新修订时间=2004年修订修 …

IAS 16 requires an entity to disclose in its financial statements for each class of property, plant and equipment: [1] the basis for measuring carrying amount; the depreciation method(s) used; …

国际会计准则第16号（IAS 16）不动产、厂房和设备，是 国际会计准则 之一，简称：IAS 16，生效始自2004年3月1日，目的是统一按标准化编写 财务报表。 不动产 、 厂房 和设备都有共同 …

IAS 16 defines the useful life of an asset as (emphasis added) ‘the period over which an asset is expected to be available for use by an entity; or the number of production or similar units …

國際會計準則第16號（IAS 16）不動產、廠房和設備，是 國際會計準則 之一，簡稱：IAS 16，生效始自2004年3月1日，目的是統一按標準化編寫 財務報表。 不動產 、 廠房 和設備都有共同 …

IAS 16 Property, Plant and Equipment The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial …