Ias 16 ppe - Study guides, Class notes & Summaries
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IAS 16 PPE EXAM QUESTIONS & ANSWERS 2024/2025
- Exam (elaborations) • 5 pages • 2024
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IAS 16 PPE EXAM QUESTIONS & ANSWERS 2024/2025 
 
 
what is PPE - ANSWERStangible assets that are 
- held for use to produce goods/services, for rental, or for admin purposes 
- are expected to be used during more than one period 
 
when is the cost of PPE recognized - ANSWERS- probable that future economic benefits associated with the item will flow to the entity 
- the cost of the item can be measured reliably 
 
what is the difference between PPE and inventory - ANSWERS- Are held for use to p...
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International Financial Reporting Standards summary
- Summary • 45 pages • 2022
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Providing a summary of the examinable subjects of International Financial Reporting Standards (excluding Inventory and Consolidation), but includes: 
- Revenue recognition (IFRS 15) 
- PPE (IAS 16) 
- Intangible assets (IAS 38) 
- Impairment (IAS 36) 
- Business combinations (IFRS 3) 
- Income tax (IAS 12) 
- Share-based payments (IFRS 2) 
- Financial Instruments (IFRS 9)
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FAC2601 ASSIGNMENT 3 SEMESTER 2 2024 Answer the following multiple-choice questions. Indicate your choice by selecting only one option from the four options given for each question answered. Round off all calculations to the nearest Rand or 2 decimal %,
- Essay • 21 pages • 2024
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FAC2601 ASSIGNMENT 3 SEMESTER 2 2024 
 
Answer the following multiple-choice questions. Indicate your choice by selecting only one option from the four options 
 given for each question answered. Round off all calculations to the nearest Rand or 2 decimal %, where applicable. 
 Use the following information to answer questions 20: 
 Byde Ltd acquired 3,500 shares in Nikola Ltd at a price of R9.00 per share on 1 July 2023. The shares are part of a long-term 
 investment portfolio. Transaction cos...
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AAT Level 4 - Financial Statements for Limited Companies (FSLC)
- Summary • 39 pages • 2023
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Summary notes for AAT Level 4's exam: Financial Statements for Limited Companies (FSLC) 
 
Clear and condensed notes covering each aspect of the exam which were used to pass first time.
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Key topics Financial Accounting and Reporting (324059-M-6)
- Summary • 11 pages • 2024
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Key topics of the course Financial Accounting and Reporting (324059-M-6), Master Accountancy, Tilburg University. Easy to study summary that contains all important points from the course, clearly divided by IFRS and IAS topics like IFRS 16 Leases, IAS 36 Impairment of assets etc.
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ACCA financial reporting ALL SOLUTION 100% CORRECT SPRING FALL-2023/24 EDITION GUARANTEED GRADE A+
- Exam (elaborations) • 48 pages • 2023
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How is revenue treated that is receivable 2 years after the goods are delivered? 
The amount of revenue initially recognised is the amount receivable discounted to present value. 
Interst is then applied to the receivable as interest income over 2 years 
IFRS 9 requires investments in equity instruments to be measured and accounted for ( in the absence of any election at initial recognition)? 
Fair value with changes going through profit or loss 
What are acceptable methods of accounting for a g...
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Summary: IAS 16 - PPE [EFIN3708 / EACC5808 /EACC6808] - The Annotated IFRS Standards (2020/21)
- Summary • 7 pages • 2022
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Notes of a Third year student studying Bachelors of Accounting at the University of the Free State. With this notes that i have compiled, i was able to proudly say that i received a distinction in Financial Accounting by using this notes. If you are struggling with Financial Accounting use this notes, and you could also get you distinction. This notes include notes about *IAS 16 - PPE*.
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ACCA - SBR ALL SOLUTION LATEST 2023/24 EDITION 100% CORRECT GUARANTEED GRADE A+
- Summary • 37 pages • 2023
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What if not followed IAS or IFRS? 
Not True and Fair 
= UNETHICAL 
Why PRINCIPLES not RULES? 
Principles harder to circumvent 
Why have a FRAMEWORK? 
Provides guidances for standards setters 
Gives guidance where no standards exist 
Helps all parties with intrerpretation 
2 x Useful qualities of financial information 
RELEVANCE = Influences Decisions 
FAITHFUL REPRESENTATION = Complete, Neutral, No Errors 
What does RELEVANCE offer? 
PREDICTIVE VALUE 
CONFIRMATORY VALUE 
4 X Qualities of FAITHFU...
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IAS 16 Property, plant and equipment
- Summary • 15 pages • 2024
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A summary of the important definitions in IAS 16, the initial and subsequent measurement of property, plant and equipment on the cost model and the revaluation model, the elements of cost, methods of depreciation, impairment, derecognition, presentation and disclosure of PPE and how to account for changes in the fair value of PPE.
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IAS 16 2023 with 100% questions and answers
- Exam (elaborations) • 3 pages • 2023
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IAS 16 
PPE 
 
 
 
IAS 16 does not cover 
biological assets, held for sale, mineral rights and reserves 
 
 
 
PPE are tangible items 
held for use in the production or supply of goods and services 
expected to be used for more than 1 year 
 
 
 
PPE when: 
-probable future economic benefits that will flow to entity 
-cost can be measured reliably 
 
 
 
spare parts/ replacement parts 
recognized in inventory and P&L as consumed 
major parts part of PPE if expected to be used more than 1 year 
 ...
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