IAS 16 - PPE
Recognition 16.7
aggregation 9
Expense 12
Expenditure 13
measurement of recognition .15
examles what is recognized 17
what is not 19
time of recognition 20
Measurement of cost 23
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Measurement after recognition 29
cost model 30
revaluation model 31-40
Depreciation 43-59
frequency of check 51
beginning of depreciation 53
useful life of an asset 56
dep methods 60
increase in carrying amount 40
decrease 41
Derecognition 67
disclosure in the notes 73
residual value 6
reviewed at least at the end of reporting period 51