Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16

The objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a reevaluation model, depreciation charges and impairment losses to be recognized in relation to these values.

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Year of publication:	2007-11-23
Authors:	Ecobici, N

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Type of publication:	Book / Working Paper
Language:	English
Notes:	Ecobici, N (2007): Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16. Forthcoming in: 4rd International Scientific Conference ECO-TREND 2007 Economics and Globalisation, November 23-24, 2007, Târgu Jiu, Romania , Vol. 1, No. 1/2008 (2008)
Classification:	M41 - Accounting
Source:	BASE

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