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 (Amendments to Other Pronouncements) Content not shown

A1-A12