About this document
PPE Accounting Review Guide by Dalia Elaraby is a document available to read on EtoBox.
The document discusses key aspects of accounting for property, plant and equipment (PPE) according to PAS 16 including: major characteristics of PPE, examples of PPE, measurement at recognition including directly attributable costs, subsequent expenditures, spare parts and servicing equipment, safety and environmental equipment, measurement after recognition using the cost model, and ways of acquiring PPE such as cash basis, on account, installment basis, and others.
- Author
- Dalia Elaraby
- Language
- EN