82 This Standard supersedes IAS 16 Property, Plant and Equipment (revised in 1998).
83 This Standard supersedes the following Interpretations:
(a) SIC-6 Costs of Modifying Existing Software;
(b) SIC-14 Property, Plant and Equipment - Compensation for the Impairment or Loss of Items; and
(c) SIC-23 Property, Plant and Equipment - Major Inspection or Overhaul Costs.