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. Analysis of the likely effects of the amendments (paras. BC99-BC117)
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Analysis of the likely effects of the amendments (paras. BC99-BC117)

Comparing proposed amendment...
BC99-BC105
How the amendments are likely to affect how activities are reported (paras. BC106-BC107)
How the amendments affect the comparability of financial statements (paras. BC108-BC110)
How the amendments will improve a user’s ability to assess future cash flows (paras. BC111-BC113)
How the amendments will affect economic decision-making and the costs of analysis for users of financial statements (paras. BC114-BC115)
Effect on the compliance costs for preparers (paras. BC116-BC117)
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