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MARK 101 – IAS 16: property, plant and equipment gives certain criteria

24 / 01 / 2019 Assignments

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MARK 101 – IAS 16: property, plant and equipment gives certain criteria

IAS 16: property, plant and equipment gives certain criteria to be satisfied before an item of property, plant and equipment should be recognized as an asset. State these criteria and state the value at which the asset should be measured initially. Give six examples of directly attributable costs that could be included in the value and four examples of cost that should not be included in the value. (10 marks


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