IND AS 16 - Property, Plant & Equipment

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Faculty : CA Vinod Kumar Agarwal Views : 2 & Validity : 1 Year
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IND AS 16

PROPERTY, PLANT AND EQUIPMENT

1

INTRODUCTION

2

OBJECTIVE

3

SCOPE

4

DEFINITIONS

5

FOUR AREAS ADDRESSED IN THIS STANDARD

6

RECOGNITION

7

TREATMENT OF SPARE PARTS, STAND-BY EQUIPMENT AND

SERVICING EQUIPMENTS

8

MEASUREMENT AT INITIAL RECOGNITION

9

DISCOUNTING IN CASE PAYMENT IS DEFERRED BEYOND NORMAL

CREDIT TERMS

10

COST OF PPE IN EXCHANGE TRANSACTION

11

SELF-CONSTRUCTED ASSETS

12

SUBSEQUENT MEASUREMENT

13

EXAMPLES OF SEPARATE CLASSES OF PPE

14

COST MODEL

15

REVALUATION MODEL

16

DETERMINATION OF FAIR VALUE

17

REVALUATION FOR THE FIRST TIME

18

SUBSEQUENT REVALUATION

19

ACCOUNTING TREATMENT OF REVALUATION

20

TRANSFERS FROM REVALUATION SURPLUS

21

DEPRECIATION

22

COMPONENT APPROACH

23

CHANGE IN METHOD OF DEPRECIATION

24

IMPORTANT PRINCIPLES RELATING TO DEPRECIATION CHARGES

25

DERECOGNITION

26

COMPENSATION FROM THIRD PARTIES FOR ITEMS OF PPE THAT

WERE IMPAIRED, LOST OR GIVEN UP

27

SCRAPPED ASSET

28

DISCLOSURES

29

CHANGES IN EXISTING DECOMMISSIONING, RESTORATION AND

SIMILAR LIABILITIES

30

MAJOR CHANGES IN IND AS 16 VIS-À-VIS IAS 16 NOT RESULTING IN

CARVE OUTS

31

MULTIPLE CHOICE QUESTIONS

32

PROBLEMS FOR SELF PRACTICE

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