Difference between revisions of "Property, plant and equipment"

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Revision as of 12:47, 26 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