IAS 16 and Use-of-proceeds: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Expand definition - source - https://www.iasplus.com/en/standards/ias/ias16)
 
(Remove surplus text.)
 
Line 1: Line 1:
International Accounting Standard 16, dealing with property, plant and equipment (PPE).
''Capital markets - sustainability - loans - sustainable finance.''


Issued by the International Accounting Standards Board.  
In sustainable finance, a use-of-proceeds approach means the financing of specific sustainability projects that deliver tangible sustainability benefits.




IAS 16 requires an entity to recognise an item of property, plant or equipment as an asset if, and only if:
Contrasted - in this context - with a sustainability-linked approach or a combined approach.
 
*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 ==
* [[Fixed assets]]
* [[Capital market]]
* [[IAS 38]]
* [[Climate Transition Finance Handbook]]
* [[International Financial Reporting Standards]]
* [[Combined approach]]
* [[Other comprehensive income]]
* [[ESG]]
* [[Property, plant and equipment]]
* [[Green bond]]
* [[Reporting entity]]
* [[Green Bond Principles]]
 
* [[Green loan]]
 
* [[Green Loan Principles]]
== External link ==
* [[International capital market]]
[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]
* [[Issuer]]
* [[Loan Market Association]]
* [[MD]]
* [[Paris Agreement]]
* [[Private placement]]
* [[Provision]]
* [[Sustainability]]
* [[Sustainability-linked]]
* [[Sustainable finance]]
* [[Sustainable finance framework]]
* [[Sustainable loan]]
* [[Use of proceeds bond]]
* [[Use of Proceeds instrument]]
* [[Use-of-proceeds provision]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]
[[Category:Financial_products_and_markets]]

Latest revision as of 17:38, 4 December 2023

Capital markets - sustainability - loans - sustainable finance.

In sustainable finance, a use-of-proceeds approach means the financing of specific sustainability projects that deliver tangible sustainability benefits.


Contrasted - in this context - with a sustainability-linked approach or a combined approach.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=IAS_16&oldid=53848’