Part 7 PPE

Definitions nach IAS 16.6

IAS 40 vs IAS 16

Dual use property

Recognition PPE

Measurement at recognition PPE under IAS 16

Example 5

Example 6

Example 7

Example 8

Measurement after recognition

Class of PPE (IAS 16.37)

Costs to dismantle/remove

Depreciation

Deprecation method

Accumulated depreciation

Example 9

Components

Example 10 – Various components

Continue Example 5

Revaluation method

Example 12

Derecognition

IAS 16 Disclosure requirements