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Search results with tag "Initial costs"
IPSAS 17—PROPERTY, PLANT AND EQUIPMENT
www.ifac.orgprinciple to all property, plant and equipment costs at the time they are incurred, including initial costs and subsequent expenditures (see paragraphs 14, 19, 22, 24-25). Previously, IPSAS 17 contained two recognition principles − one applied to initial costs while another applied to subsequent expenditures. IN7.
Property, Plant and Equipment IAS 16
www.ifrs.orgInitial costs 11 Subsequent costs 12 MEASUREMENT AT RECOGNITION 15 Elements of cost 16 ... transfer a liability in an orderly transaction between market participants at the measurement date. (See IFRS 13 . ... equipment and costs incurred subsequently to add to, replace part of, or service it. The cost of an item of property, plant and ...