Property, plant and equipment: Difference between revisions

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imported>Doug Williamson
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* [[Capitalise]]
* [[Capitalise]]
* [[Current assets]]
* [[Current assets]]
* [[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]]

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