1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 16: Property, Plant and Equipment
  2. IAS 16: Basis for Conclusions
  3. Basis for accounting for bearer plants in IAS 16 (paras. BC63-BC68)
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Basis for accounting for bearer plants in IAS 16 (paras. BC63-BC68)

Comparing proposed amendment...
BC63
Support for the use of IAS 16 (paras. BC64-BC67)
Cost-benefit considerations (para. BC68)
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