Revisions to international accounting standards: IAS 16, Property, plant and equipment, IAS 28, Accounting for investments in associates, IAS 31, Financial reporting of interests in joint ventures
International Accounting Standards Committee
The Committee, 1998 - Business & Economics - 40 pages
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28 revised 31 revised 36 becomes operative 36 is applied 40 of IAS accordance with IAS Accounting for Investments Accounting Standard IAS accumulated depreciation accumulated impairment losses acquisition Allowed Alternative Treatment annual ﬁnancial statements applied for earlier bring the asset Business Combinations covering periods beginning depreciable amount depreciation charge depreciation method determined estimated fair value Financial Reporting Financial Statements ﬁnancial statements covering future economic beneﬁts gross carrying amount i.e. for annual IAS 16 revised IAS 31 reformatted IAS 36 becomes Impairment of Assets income statement initial recognition Interests in Joint International Accounting Standard Investments in Associates item of property joint venture July Liabilities and Contingent originally assessed standard paragraphs 39 plant and equipment proﬁts recoverable amount reformatted 1994 Reporting of Interests residual value revaluation surplus revalued amount satisﬁed shaded and struck signiﬁcant similar assets speciﬁed Standard IAS 16 statements covering periods text is shaded text of IAS transaction unless IAS 36