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Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16

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  • Ecobici, N

Abstract

The objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a reevaluation model, depreciation charges and impairment losses to be recognized in relation to these values.

Suggested Citation

  • Ecobici, N, 2007. "Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16," MPRA Paper 8011, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:8011
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    File URL: https://mpra.ub.uni-muenchen.de/8011/1/MPRA_paper_8011.pdf
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    More about this item

    Keywords

    IAS 16; accounting treatment;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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