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Chapter 3 of IAS 16 discusses the recognition and measurement of Property, Plant, and Equipment (PPE), emphasizing that these long-term tangible assets must be used in operations and are expected to last more than one period. It outlines the costs that can be capitalized, such as installation and site preparation, and distinguishes PPE from intangible assets and inventory. The chapter also covers depreciation methods and the importance of matching the asset

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noorfatimaasif137

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EN