'Revaluation surplus' presentation slideshows

Chapter 4

Chapter 4. International Financial Reporting Standards (IFRSs). International Financial Reporting Standards (IFRSs). Chapter Topics Basics of recognition and measurement. IFRSs: Recognition and measurement of assets. IFRS / U.S. GAAP differences: Recognition and measurement.

597 views • 44 slides

Chapter 5 - PROPERTY, PLANT AND EQUIPMENT (IAS16, IAS23, IAS20, IAS40)

Chapter 5 - PROPERTY, PLANT AND EQUIPMENT (IAS16, IAS23, IAS20, IAS40). ACTG 6580. Definition of Property, Plant and Equipment. IAS16 defines property, plant and equipment as " tangible items that:.

840 views • 36 slides

IAS 16 - Property , plant and equipment

IAS 16 - Property , plant and equipment. Executive summary. IFRS permits periodic revaluation of an entire class of fixed assets to fair value. US GAAP does not allow revaluation.

703 views • 34 slides

PPE Home exercise

317 views • 31 slides

Property, Plant & Equipment

Chapter 11. Property, Plant & Equipment. Prepared by Kent Wilson. Objectives. Understand the nature of property, plant and equipment Understand initial measurement and recognition criteria Alternative measurement subsequent to initial recognition The cost model The revaluation model

699 views • 29 slides