Difference between revisions of "Property, plant and equipment"

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(Create page. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/)
(No difference)

Revision as of 14:41, 25 March 2020

Financial reporting - IAS 16.

(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