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2 | IAS 16 Property, plant and equipment This fact sheet is based on existing requirements as at 31 December 2015 and it does not take into account recent

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IAS 16 outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost ...

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Componentization of Assets is an approach generally used for Property, Plant and Equipment, Where fixed assets have major identifiable components with substantially ...