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Current Critique On IAS 16

2 reviews
 392 views  6 purchases
  • Course
  • Financial Reporting And Regulatory Frameworks
  • Institution
  • ICB

Property, plant and equipment (PPE) constitutes a significant portion of the total assets of a company. It is therefore very important to keep proper records of the PPE items and to account for them accurately in the financial statements. The aim of this study is to investigate the accounting treat...

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Document information

  • September 20, 2020
  • 64
  • 2019/2020
  • Thesis
  • Unknown
  • Unknown

Subjects

  • icb
  • ias 16
  • ppe
  • international critique
  • accounting for
  • dissertation
  • thesis

Written for

  • ICB
  • Financial Reporting And Regulatory Frameworks
All documents for this subject (2)

2  reviews

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By: mlouwservices • 1 year ago

Not suitable for RTAP mini-dissertation. Main Purpose of Dissertation is Positive and Negative critique with brief overview. This document is mainly about PPE treatment and only 1 page with positive and negative critique.

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By: ElmarieGouws • 1 year ago

I'm sorry the document didn't suit your needs and that you were unsatisfied. Please keep in mind that it met the criteria of the assigment when it was written. I only uploaded the completed assignment and not the question paper that goes with it.

review-writer-avatar

By: jasontella • 2 year ago

Alot of unnecessary information. More valuable information are available

reply-writer-avatar

By: ElmarieGouws • 2 year ago

I am sorry that you didn't find the dissertation very helpful. Please keep in mind that the information presented in the dissertation might not be relevant to your course but it was relevant on the assignment I did it for. Thank you for your honest opinion.

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Content preview

Property, Plant and Equipment (IAS 16)




Dissertation

By

Name & Surname

(Student Number)




submitted in partial fulfilment of the requirements for the National Diploma:

Financial Accounting

(Qualification ID)



Date




DECLARATION BY STUDENT:

I declare that this min-dissertation submitted by me, is my own work, that I have referenced
all the sources that I have used and that no part was previously submitted at any tertiary
institution.



Signature: __________ Date: __________




i

,Dedication
I would like to dedicate this dissertation to my mother to thank her for her continuous
support. She never stopped encouraging me.




ii

,Acknowledgements
I wish to express my most sincere gratitude to the following people for their time, guidance
and motivation in helping me to complete this dissertation:

 Institution, for giving me this opportunity to do this research project;
 Almighty God, who gave me the wisdom to undertake and complete this study;
 My supervisor, for his mentorship, motivation and comments during this study;
 My mother, for her continuous support, encouragement and for being my pillar of
strength;
 My father and my brother for their continuous support, and
 My friends who motivated me toward completing this work.




iii

, Abstract
Property, plant and equipment (PPE) constitutes a significant portion of the total assets of a
company. It is therefore very important to keep proper records of the PPE items and to
account for them accurately in the financial statements. The aim of this study is to investigate
the accounting treatment for property, plant and equipment. Then the results must be
analysed to discuss the international critique with respect to the standard. This study also
aims to give recommendations on how the standards could be improved.



The following objects are addressed in this study: asset recognition and derecognition, useful
life, depreciation, useful life and measurement. Also included in in this study is the positive
and negative international critique (perceived strengths and weaknesses) concerning the
standard.



This study used a qualitative research approach to collect data. Suggestions on further
research is also made.




iv

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