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IAS 16
International Accounting Standard 16
Property, Plant and Equipment
or
IAS 16
is an
international financial reporting standard
adopted by the
International Accounting Standards Board
(IASB). It concerns accounting for property, plant and equipment (known more generally as
fixed assets
), including recognition, determination of their
carrying amount
s, and the
depreciation
charges and
impairment losses
to be recognised in relation to them.
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