Abstract
[Machine translation] The document addresses the identification and recognition of tangible fixed assets according to the international accounting standard IAS 16, Real estate, plant and machinery. Purposes. Scope of application. Definitions. Detection. Measurement, at the time of the initial survey. Evaluation after the survey. The 'cost model' and its amortization, the reduction in value, of the depreciable asset (or 'Impairment test'), the recovery in value of the depreciable asset (or 'Impairment test'). The 'redetermination of value' model. Accounting deletion. Supplementary Information.
| Translated title of the contribution | [Machine translation] IAS 16 |
|---|---|
| Original language | Italian |
| Title of host publication | IAS/IFRS |
| Publisher | WOLTERS KLUVER ITALIA SRL |
| ISBN (Print) | 9788821780196 |
| Publication status | Published - 2022 |
Keywords
- Fair value
- ammortamento
- costo