To download complete book click here acca f9 bpp study text 2011 contents to. Ias 16 outlines the accounting treatment for most types of property, plant and equipment. Ias 16 was reissued in december 2003 and applies to annual periods. Upsc books pdf free download for ias,nda,cds,ifs, upsc prelims books 2020,upsc mains books 2020 and other important material for upsc 2020. Download free ebooks for ias exam, download book pdf for. A library of ifrsrelated publications available for download and. Ias 16 definition property, plant and equipment ppe are tangible assets that.
The ifrs foundations logo and the ifrs for smes logo, the iasb logo, the hexagon device, eifrs, ias, iasb, ifric, ifrs, ifrs for smes, ifrs foundation, international accounting standards, international financial reporting standards, niif and sic are registered trade marks of the ifrs foundation, further details of which are available from the ifrs. Ias 16 property, plant and equipment basis for conclusionscurrent. Put together by an experienced battery of authors led by dr binay kiran. The accounting standard ias 16 sets out how entities should report their investment in. You are permitted to access, download, copy, or print out. International accounting standard 16 property, plant and equipment ias 16 replaces ias 16 property, plant and equipment revised in 1998, and should be applied for annual periods beginning on or after 1 january 2005. After recognition, an entity chooses either the cost model or the revaluation model as its accounting policy and applies that policy to an entire class of property. Next ias upsc prelims test series 2020 test 16 pdf with solution january 29, 2020.
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