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Abstract

The objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a reevaluation model, depreciation charges and impairment losses to be recognized in relation to these values.



Item Type: MPRA Paper -

Original Title: Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16-

Language: English-

Keywords: IAS 16, accounting treatment-

Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting-





Autor: Ecobici, N

Fuente: https://mpra.ub.uni-muenchen.de/8011/







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