Transcription of STATUTORY BOARD FINANCIAL REPORTING …
{{id}} {{{paragraph}}}
STATUTORY BOARD SB-FRS 16 FINANCIAL REPORTING STANDARD Property, Plant and Equipment This version of SB-FRS 16 does not include amendments that are effective for annual periods beginning after 1 January 2014. SB-FRS 16 CONTENTS INTRODUCTION OBJECTIVE SCOPE DEFINITIONS RECOGNITION Initial costs Subsequent costs MEASUREMENT AT RECOGNITION Elements of cost Measurement of cost MEASUREMENT AFTER RECOGNITION Cost model Revaluation model Depreciation Depreciable amount and depreciation period Depreciation method Impairment Compensation for impairment DERECOGNITION DISCLOSURE TRANSITIONAL PROVISIONS EFFECTIVE DATE Paragraphs IN1 1 2 6 7 11 12 15 16 23 29 30 31 43 50 60 63 65 67 73 80 81 2 SB-FRS 16 STATUTORY BOARD FINANCIAL REPORTING Standard 16 Property, Plant and Equipment (SB-FRS 16) is set out in paragraphs 1 81G.
SB-FRS 16 Statutory Board Financial Reporting Standard 16 . Property, Plant and Equipment (SB-FRS 16) is set out in paragraphs 1–81G. All the …
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
Financial Instruments, IFRS overview the main principles and, IFRS overview –the main principles and, Accounting theory and conceptual frameworks, Capital and operational risks: comparative, Capital and operational risks: comparative analysis of regulatory approaches, Key differences between UK GAAP & FRS