Please enable JavaScript.
Coggle requires JavaScript to display documents.
Chapter 7: IAS 16 Property, Plant & Equipment - Coggle Diagram
Chapter 7: IAS 16 Property, Plant & Equipment
Definition and exlusions
Derecognition
Gain/Loss
Asset vs Expense
Capitalise
Expense
Disclosures
Recognition criteria
Measurement
Initial (Cost)
Exchange (Fair value)
Elements of Cost
Direct costs
Dismantling
Purchase price
Measurement after Recognition
Cost Model
Revaluation Model
Non-Depreciation
Land and Long-life Assets
Subsequent Costs
Capitalisation
Running Costs (Expense)
Depreciation
Methods
Annual Review
Major Inspections/Part Replacement
Impairment and Compensation