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

Nicolae Ecobici

MPRA Paper from University Library of Munich, Germany

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.

Keywords: IAS 16; accounting treatment (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007-11-23
New Economics Papers: this item is included in nep-acc
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