Property, plant and equipment and Safe haven: Difference between pages

Revision as of 18:16, 10 August 2016

1.

A jurisdiction considered to be very low-risk to invest in.

A traditional example would have been Switzerland.

2.

A very low-risk asset or asset class.

Traditional examples would include gold and central government debt of highly creditworthy countries.

@@ Line 1: / Line 1: @@
-''Financial reporting - IAS 16''.
+.
-(PPE).
+A jurisdiction considered to be very low-risk to invest in.
-IAS 16 defines property, plant and equipment as:
+A traditional example would have been Switzerland.
-*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.
+.
+A very low-risk asset or asset class.
+Traditional examples would include gold and central government debt of highly creditworthy countries.
 == See also ==
-* [[Capital expenditure]]
+* [[Flight to quality]]
-* [[Capitalisation]]
+* [[Jurisdiction]]
-* [[Capitalise]]
+* [[Haven]]
-* [[Current assets]]
+* [[Stress]]
-* [[Fixed assets]]
+* [[Tax haven]]
-* [[FRS 102]]
-* [[IAS 16]]
-* [[Impairment]]
-* [[Non-current]]
-* [[Plant]]
-* [[PPE]]
-* [[Useful economic life]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:The_business_context]]