• Thumbnail for IAS 16
    other movements IAS Plus IAS 16.6 IAS 16.3 IAS 16.7 ACCA IAS 16.15 IAS 16.29 IAS 36.18 IAS 36.30 IAS 16.56 IAS 16.67 IAS 16.71 "IAS 16 — Property, Plant...
    8 KB (1,011 words) - 04:00, 30 March 2023
  • Indian Administrative Service (IAS) is the administrative arm of the All India Services of Government of India. The IAS is one of the three All India Services...
    128 KB (9,787 words) - 07:48, 26 August 2024
  • Framework for Financial Reporting; The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) —developed by...
    17 KB (218 words) - 16:15, 21 May 2024
  • International Accounting Standards Board (IASB) in IAS 16, which became effective in 1983. It was replaced by IAS 36, effective July 1999. In United States GAAP...
    10 KB (989 words) - 14:25, 4 June 2023
  • Thumbnail for Fixed asset
    assets. In most cases, only tangible assets are referred to as fixed. While IAS 16 (International Accounting Standard) does not define the term fixed asset...
    6 KB (798 words) - 13:40, 22 April 2024
  • Thumbnail for IAS machine
    The IAS machine was the first electronic computer built at the Institute for Advanced Study (IAS) in Princeton, New Jersey. It is sometimes called the...
    13 KB (1,126 words) - 23:07, 11 August 2024
  • Accountants have measures to deal with the impairment of assets (e.g. IAS 16) which seek to ensure that an entity's assets are not carried at more than...
    8 KB (774 words) - 16:04, 24 August 2024
  • Thumbnail for Fair value
    equipment at fair value. Under IFRS, IAS 16 allows entities to choose between a cost (IAS 16.30) and revaluation (IAS 16.31 to 42) model. If an entity applies...
    21 KB (3,071 words) - 02:59, 25 March 2024
  • Thumbnail for Historical cost
    units of constant purchasing power in terms of the monthly CPI as set out in IAS 29, Financial Reporting in Hyperinflationary Economies. Various adjustments...
    17 KB (2,125 words) - 22:13, 11 January 2024
  • Thumbnail for IAS 10
    basis. IAS Plus PwC Inform IAS 10.3(a) IAS 10.9 IAS 10.3(b) IAS 10.11 IAS 10.8 IAS 10.9(a) IAS 10.9(b) IAS 10.10 IAS 10.21 IAS 10.22 IAS 10.12-13 IAS 10.14-15...
    6 KB (766 words) - 01:44, 6 December 2021