IAS 16 and IFG: Difference between pages

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International Accounting Standard 16, dealing with property, plant and equipment (PPE).
The former International Factors Group, whose activities were integrated into Factors Chain International (FCI) in 2016.


Issued by the International Accounting Standards Board.


 
==See also==
IAS 16 requires an entity to recognise an item of property, plant or equipment as an asset if, and only if:
* [[Factoring]]
 
* [[GRIF]]
*It is probable that the future economic benefits that are attributable to the asset will flow to the entity; and
* [[Factors Chain International]]
*The cost of the asset can be measured reliably.
* [[International Chamber of Commerce]]
 
 
== See also ==
* [[Amortisation]]
* [[Bearer plant]]
* [[Capitalisation]]
* [[Capitalise]]
* [[Depreciation]]
* [[Fixed assets]]
* [[IAS 38]]
* [[Impairment]]
* [[International Financial Reporting Standards]]  (IFRS)
* [[Other comprehensive income]]  (OCI)
* [[Property, plant and equipment]]  (PPE)
* [[Recognition]]
* [[Reporting entity]]
* [[Revaluation]]
 
 
== External link ==
[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]

Revision as of 12:02, 20 June 2016

The former International Factors Group, whose activities were integrated into Factors Chain International (FCI) in 2016.


See also