Slide 1 Property, Plant and Equipment: IAS 16 Wiecek and Young IFRS Primer Chapter 10 Slide 2 2 Property, Plant and Equipment Related standards IAS 16 Current GAAP comparisons…
Slide 1 Impairment of Assets: IAS 36 Wiecek and Young IFRS Primer Chapter 16 Slide 2 2 Impairment of Assets Related standards IAS 36 Current GAAP comparisons IFRS financial…
Slide 1 MEASUREMENT APPLICATIONS David Chu Richard Persaud Jeffrey Rousset Stephen Storey Slide 2 Overview Current Value Accounting Financial Instruments 2007-2008 Market…
IAS 16 Property Plant and Equipment IAS 16 Property Plant and Equipment MEASUREMENT AFTER RECOGNITION Cost Model or Revaluation Model IAS 16 Property Plant and Equipment…
Slide 1 Asset Valuations Capital valuations of property assets for inclusion in company financial statements Slide 2 Valuations for financial statements Required for: –Company…