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INTERNATIONAL ACCOUNTING STANDARD 16 (2006)

Index

  Source

-

Commission Regulation (EC) No 2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33 

  Content

-

IAS 16: Property, Plant and Equipment

This IAS contains amendments resulting from the adoption of Commission Regulation (EC) No. 2236/2004 of 29 December 2004.

 

Objective

1

Scope

 

2-5

Definitions

 

6

Recognition

 

7-14

Initial Costs

 

11

Subsequent Costs

 

12-14

Measurement at Recognition

 

15-28

Elements of Cost

 

16-22

Measurement of Cost

 

23-28

Measurement after Recognition

 

29-66

Cost Model

 

30

Revaluation Model

 

31-42

Depreciation

 

43-62

Depreciable amount and depreciation period

50-59

Depreciation method

60-62

Impairment

 

63-64

Compensation for Impairment

 

65-66

Derecognition

 

67-72

Disclosure

 

73-79

Transitional Provisions

 

80

Effective Date

 

81

Withdrawal of Other Pronouncements

 

82-83

Appendix

A1-A12

Index

 


 

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