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Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16

Ecobici, N (2007): Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16. Forthcoming in: 4rd International Scientific Conference ECO-TREND 2007 Economics and Globalisation, November 23-24, 2007, Târgu Jiu, Romania , Vol. 1, No. 1/2008 (2008)

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Abstract

The objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a reevaluation model, depreciation charges and impairment losses to be recognized in relation to these values.

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