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. Application of the IAS 16 requirements to bearer plants (paras. BC80-BC94)
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Application of the IAS 16 requirements to bearer plants (paras. BC80-BC94)

Comparing proposed amendment...
Unit of measure (paras. BC80-BC81)
Point of maturity (para. BC82)
Other recognition and measurement requirements of the cost model (paras. BC83-BC85)
Disclosure requirements of the cost model (paras. BC86-BC91)
Revaluation model (paras. BC92-BC93)
Positioning of requirements (para. BC94)
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