Search results with tag "Ias 16"
INDIAN ACCOUNTING STANDARDS (IND AS)
www.nirc-icai.orgIND AS VS. IFRS IAS/IFRS Title Ind AS IAS 1 Presentation of Financial Statement 1 IAS 2 Inventories 2 IAS 7 Statement of Cash Flows 7 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 8 IAS 10 Events after the Reporting Period 10 IAS 11 Construction Contracts 11 IAS 12 Income Taxes 12 IAS 16 Property, Plant and Equipment 16 IAS 17 Leases 17 IAS …
Property, Plant and Equipment
www.aasb.gov.auAASB 116-compiled 3 CONTENTS CONTENTS COMPILATION DETAILS COMPARISON WITH IAS 16 ACCOUNTING STANDARD AASB 116 PROPERTY, PLANT AND EQUIPMENT Paragraphs Objective 1 Application Aus1.1 – Aus1.7
Property, Plant and Equipment
ifrs.skr.jpacquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets, at fair value unless the exchange transaction lacks commercial substance. Under the previous version of IAS 16, an entity measured such an acquired asset at fair value unless the exchanged assets were similar.