One of the biggest issues related to property, plant and equipment is accounting for spare parts, servicing equipment, stand-by equipment and similar items. IFRS standards are pretty silent about this topic, the guidance is very limited and as a result, companies need to rely on
Accounting for PP&E under the IFRS component approach
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How to Account for Spare Parts under IFRS.pptx - ACC 4245 - INTERNATIONAL FINANCIAL REPORTING STANDARDS How to Account for Spare Parts under IFRS Prof.
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IAS 16 – Accounting of spare parts, stand-by equipment and servicing equipment – Discovernlearn
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IAS 16 Property, Plant and Equipment - summary - CPDbox - Making IFRS Easy
How to Account for Spare Parts under IFRS.pptx - ACC 4245 - INTERNATIONAL FINANCIAL REPORTING STANDARDS How to Account for Spare Parts under IFRS Prof.
Accounting for spare parts under IFRS, Topic Covered By Dr. Jasmine Kaur Accounting for spare parts under IFRS Get your queries resolved by, By Tishadz Academy- Accounting Education Redefined
Bad Debt Provision Under IFRS 9 PDF, PDF, Credit
IAS 16 Property, Plant and Equipment - summary - CPDbox - Making IFRS Easy