IAS 16 and IFR: Difference between pages

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imported>Doug Williamson
(Expand definition - source - https://www.iasplus.com/en/standards/ias/ias16)
 
imported>Doug Williamson
(Remove surplus link.)
 
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International Accounting Standard 16, dealing with property, plant and equipment (PPE).
''European Union (EU).''


Issued by the International Accounting Standards Board.  
Interchange Fee Regulation.




IAS 16 requires an entity to recognise an item of property, plant or equipment as an asset if, and only if:
Regulation (EU) 2015/751.


*It is probable that the future economic benefits that are attributable to the asset will flow to the entity; and
*The cost of the asset can be measured reliably.


 
==See also==
== See also ==
* [[Digital payment]]
* [[Fixed assets]]
* [[Payments and payment systems]]
* [[IAS 38]]
* [[PSR]]
* [[International Financial Reporting Standards]]
* [[Regulation]]
* [[Other comprehensive income]]
* [[Property, plant and equipment]]
* [[Reporting entity]]
 
 
== External link ==
[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Cash_management]]
[[Category:Financial_products_and_markets]]
[[Category:Liquidity_management]]

Revision as of 01:53, 23 June 2021

European Union (EU).

Interchange Fee Regulation.


Regulation (EU) 2015/751.


See also