Property, plant and equipment: Difference between revisions
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* [[Capitalise]] | * [[Capitalise]] | ||
* [[Current assets]] | * [[Current assets]] | ||
* [[Depreciation]] | |||
* [[Financial reporting]] | |||
* [[Fixed assets]] | * [[Fixed assets]] | ||
* [[FRS 102]] | * [[FRS 102]] | ||
* [[IAS 16]] | * [[IAS 16]] (Tangible assets - Property, plant and equipment) | ||
* [[IAS 38]] (Intangible assets) | |||
* [[Impairment]] | * [[Impairment]] | ||
* [[Intangible assets]] | |||
* [[International Financial Reporting Standards]] (IFRS) | |||
* [[Non-current]] | * [[Non-current]] | ||
* [[Plant]] | * [[Plant]] | ||
Latest revision as of 05:28, 10 August 2024
Financial reporting - balance sheet - assets.
(PPE).
IAS 16 defines property, plant and equipment as:
- Tangible items
- Held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and
- Expected to be used during more than one financial reporting period.
See also
- Balance sheet
- Capital expenditure
- Capitalisation
- Capitalise
- Current assets
- Depreciation
- Financial reporting
- Fixed assets
- FRS 102
- IAS 16 (Tangible assets - Property, plant and equipment)
- IAS 38 (Intangible assets)
- Impairment
- Intangible assets
- International Financial Reporting Standards (IFRS)
- Non-current
- Plant
- PPE
- Tangible asset
- Useful economic life
