Callable and Property, plant and equipment: Difference between pages

Revision as of 10:31, 28 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.

@@ Line 1: / Line 1: @@
-Callable refers to an issue of securities where the issuer (borrower) has the right to redeem the security before its stated maturity date.
+''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 ==
-* [[Call]]
+* [[Capital expenditure]]
-* [[Callable bond]]
+* [[Capitalisation]]
-* [[Non-callable]]
+* [[Capitalise]]
-* [[Puttable]]
+* [[Current assets]]
+* [[Fixed assets]]
+* [[FRS 102]]
+* [[IAS 16]]
+* [[Impairment]]
+* [[Non-current]]
+* [[Plant]]
+* [[PPE]]
+* [[Useful economic life]]
-[[Category:Long_term_funding]]
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]