1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 16: Property, Plant and Equipment
  2. IAS 16: Basis for Conclusions
  3. Measurement at recognition (paras. BC13-BC24)
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Measurement at recognition (paras. BC13-BC24)

Comparing proposed amendment...
Asset dismantlement, removal and restoration costs (paras. BC13-BC16)
Property, Plant and Equipment - Proceeds before Intended Use (2020 amendments) (paras. BC16A-BC16R)
Asset exchange transactions (paras. BC17-BC24)
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