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Asset cost cr 55 - PowerPoint PPT Presentation

IAS-16 Property, Plant & Equipment

Objective : The objective of IAS 16 is to prescribe the accounting treatment for property, plant, and equipment. The principal issues are: the timing of recognition of asset; the determination of their carrying amounts; and the depreciation charges to be recognized. Scope

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Asset cost cr 55 - PowerPoint PPT Presentation

IAS-16 Property, Plant &amp; Equipment

IAS-16 Property, Plant & Equipment