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IAS_16

IAS_16

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IASCF
International Financial Reporting
Standards (IFRSs\u2122) 2004
including International Accounting Standards (IASs\u2122) and Interpretations as
at 31 March 2004

The IASB, the IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

Copyright \u00a9 2004 International Accounting Standards Committee Foundation (IASCF).

International Financial Reporting Standards, International Accounting Standards, Interpretations, Exposure Drafts, and other IASB publications are copyright of the International Accounting Standards Committee Foundation (IASCF). The approved text of International Financial Reporting Standards, International Accounting Standards and Interpretations is that published by the IASB in the English language and copies may be obtained from IASB. Please address publications and copyright matters to:

IASCF Publications Department, 30 Cannon Street, London EC4M 6XH, United Kingdom.
Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 7249 Email: publications@iasb.org
Internet: http://www.iasb.org

All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the International Accounting Standards Committee Foundation.

The IASB logo/\u201cHexagon Device\u201d, \u201ceIFRS\u201d, \u201cIAS\u201d, \u201cIASB\u201d, \u201cIASC\u201d, \u201cIASCF\u201d, \u201cIASs\u201d, \u201cIFRIC\u201d, \u201cIFRS\u201d, \u201cIFRSs\u201d, \u201cInternational Accounting Standards\u201d, \u201cInternational Financial Reporting Standards\u201d and \u201cSIC\u201d are Trade Marks of the International Accounting Standards Committee Foundation.

Digitally signed by IASCF
DN: CN = IASCF, C = GB, O =
IASC Foundation
Reason: I attest to the accuracy
and integrity of this document
Location: London, United Kingdom
Date: 2004.06.03 13:39:01 +01'00'

International Accounting Standard 16
Property, Plant and Equipment

This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. The section \u201cChanges in this Edition\u201d at the front of this volume provides the application dates of these new and amended IFRSs and also identifies those current IFRSs that are not included in this volume.

820
\u00a9 IASCF
IAS 16
Contents
paragraphs
INTRODUCTION
IN1-IN15
International Accounting Standard 16
Property, Plant and Equipment
OBJECTIVE
1
SCOPE
2-5
DEFINITIONS
6
RECOGNITION
7-14
Initial Costs
11
Subsequent Costs
12-14
MEASUREMENT AT RECOGNITION
15-28
Elements of Cost
16-22
Measurement of Cost
23-28
MEASUREMENT AFTER RECOGNITION
29-66
Cost Model
30
Revaluation Model
31-42
Depreciation
43-62
Depreciable amount and depreciation period
50-59
Depreciation method
60-62
Impairment
63-64
Compensation for Impairment
65-66
DERECOGNITION
67-72
DISCLOSURE
73-79
TRANSITIONAL PROVISIONS
80
EFFECTIVE DATE
81
WITHDRAWAL OF OTHER PRONOUNCEMENTS
82-83
APPENDIX:
Amendments to Other Pronouncements
APPROVAL OF IAS 16 BY THE BOARD
continued...

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