
Immobili, impianti e macchinari - IAS 16
Immobili, impianti e macchinari - IAS 16
What You Will Learn In This Free Course
- Define the terms ‘property, plant a...
- Describe the recognition criteria f...
- Discuss the initial measurement of ...
- Analyse the ‘component’ basis of ac...
- Define the terms ‘property, plant and equipment as provided by the standard IAS 16
- Describe the recognition criteria for ‘property, plant and equipment’ set out by the accounting standard IAS 16
- Discuss the initial measurement of cost of property, plant and equipment in the account books
- Analyse the ‘component’ basis of accounting in IAS 16
- Discuss the subsequent measurement techniques and the revaluation model under IAS 16
- Identify the different depreciation methods available for property, plant and equipment
- Classify the various disclosure requirement prescribed under IAS 16
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