International Financial Reporting Standards (ifrs)


IAS 16 Property, plant and equipment



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Ch 06 Accounting for fixed assets

IAS 16 Property, plant and equipment

  • An impairment loss – the amount by which the carrying amount of an asset exceeds its recoverable amount;
  • Property, plant and equipment – tangible items;
  • Recoverable amount – the higher of an asset’s net selling price and its value in use;
  • Unit 2

IAS 16 Property, plant and equipment

  • Useful life:
  • the period over which an asset is expected to be available for use by an entity; or
  • the number of production or similar units expected to be obtained from the asset by an entity;
  • Unit 2

Depreciation

  • Unit 2

Depreciation

  • When the useful life of an asset is longer than 50 years, no depreciation need be charged;
  • Useful life and residual values should be reviewed at least at the end of each reporting period;
  • Unit 2

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