Transcription of Property, Plant and Equipment
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Property, Plant and Equipment
Compiled aasb Standard aasb 116. property , Plant and Equipment This compiled Standard applies to annual periods beginning on or after 1 January 2018. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 January 2018. It incorporates relevant amendments made up to and including 22 October 2015. Prepared on 14 December 2015 by the staff of the Australian Accounting standards Board. Obtaining copies of Accounting standards Compiled versions of standards , original standards and amending standards (see Compilation Details) are available on the aasb website: Australian Accounting standards Board PO Box 204. Collins Street West Victoria 8007. AUSTRALIA. Phone: (03) 9617 7637. E-mail: Website: Other enquiries Phone: (03) 9617 7600. E-mail: COPYRIGHT. Commonwealth of Australia 2015.
DELETED IAS 16 TEXT . AVAILABLE ON THE AASB WEBSITE . Basis for Conclusions on IAS 16 . Australian Accounting Standard AASB 116 Property, Plant and Equipment (as amended) is set out in paragraphs 1 – Aus83.2 and Appendices A – B. All the paragraphs have equal authority. Paragraphs in bold type state the main principles.
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