المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Property, plant, and equipment



محاسب متخصص
08-11-2014, 06:23 AM
PROPERTY, PLANT, AND EQUIPMENT
CONTENTS
Paragraph
Objective .................................................. .......................................... 1
Scope .................................................. ................................................ 2–12
Heritage Assets .................................................. .......................... 9–12
Definitions .................................................. ........................................ 13
Recognition .................................................. ....................................... 14–25
Infrastructure Assets .................................................. ................... 21
Initial Costs .................................................. ................................ 22
Subsequent Costs .................................................. ....................... 23–25
Measurement at Recognition .................................................. ............. 26–41
Elements of Cost .................................................. ........................ 30–36
Measurement of Cost .................................................. .................. 37–41
Measurement after Recognition .................................................. ......... 42–81
Cost Model .................................................. ................................. 43
Revaluation Model .................................................. ..................... 44–58
Depreciation .................................................. ............................... 59–78
Depreciable Amount and Depreciation Period ........................ 66–75
Depreciation Method .................................................. ........... 76–78
Impairment .................................................. ................................. 79
Compensation for Impairment .................................................. .... 80–81
Derecognition .................................................. ................................... 82–87
Disclosure .................................................. ......................................... 88–94
Transitional Provisions .................................................. ...................... 95–106
Effective Date .................................................. ................................... 107–108
Withdrawal of IPSAS 17 (2001) .................................................. ............. 109