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IFRIC-1: Decommissioning Liability Changes by Aounaiza Ahmed is a document available to read on EtoBox.

What is IFRIC-1: Decommissioning Liability Changes about?

1. The plant was revalued at Rs. 2,470 million and the dismantling liability was revised to Rs. 520 million as of 31 December 2019. 2. An increase in the carrying amount of the plant of Rs. 405 million (Rs. 2,470 - Rs. 2,065 million) was recorded in the revaluation surplus. 3. A decrease of Rs. 400 million (Rs. 920 - Rs. 520 million) in the dismantling liability was recorded, of which Rs. 400 million was transferred from the revaluation surplus to retained earnings.

Author

Aounaiza Ahmed

Language

EN