IAS 16 and IMA: Difference between pages

Revision as of 09:07, 22 May 2019

1. Bank supervision.

Internal Models Approach.

2.

Abbreviation for 'Investment Management Association', the former name of, The Investment Association, which was created in 2014.

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-International Accounting Standard 16, dealing with property, plant and equipment (PPE).
+. ''Bank supervision.''
-Issued by the International Accounting Standards Board.
+Internal Models Approach.
-IAS 16 requires an entity to recognise an item of property, plant or equipment as an asset if, and only if:
+.
-*It is probable that the future economic benefits that are attributable to the asset will flow to the entity; and
+Abbreviation for 'Investment Management Association', the former name of, The Investment Association, which was created in 2014.
-*The cost of the asset can be measured reliably.
-== See also ==
+==See also==
-* [[Capitalise]]
+* [[Internal Models Approach]]
-* [[Fixed assets]]
+* [[The Investment Association]]
-* [[IAS 38]]
-* [[International Financial Reporting Standards]]
-* [[Other comprehensive income]]
-* [[Property, plant and equipment]]
-* [[Reporting entity]]
+[[Category:Investment]]
-== External link ==
+[[Category:Financial_risk_management]]
-[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:Corporate_finance]]