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International Critique On Property, Plant And Equipment (Dissertation) R700,00
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International Critique On Property, Plant And Equipment (Dissertation)

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IAS 16: Property, plant and equipment is internationally accepted and have many strengths. There are also many weaknesses regarding this Standard. We need better ways to improve this Standard. The aim of this study is to investigate the critique of Property, Plant and Equipment internationally. In...

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

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3  reviews

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By: skygattinger • 1 year ago

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By: ElmarieGouws • 1 year ago

Thank you very much for the review. I really appreciate it. I am happy that you're satisfied with your purchase.

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By: craigsrobertson0318 • 3 year ago

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By: ElmarieGouws • 3 year ago

Thank you for your review. I really appreciate it. I'm happy that you are satisfied with my work. If there is anything in the dissertation that you are unsatisfied with please don't hesitate to let me know.

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By: Sueyounge • 3 year ago

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By: ElmarieGouws • 3 year ago

Thank you very much. I appreciate you buying my document. I really hope it helps.

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By: Sueyounge • 3 year ago

Hi Elmarie I definitely trust it will help. Did you submit to ICB? , If I may ask did you pass, and what was your mark? Thank you so much I really appreciate the help.

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By: ElmarieGouws • 3 year ago

Hi. Yes I already submitted this dissertation to ICB. I uploaded it for research purposes only. I passed with a mark of 64%. I know it's not the best mark but I can tell you it was the highest in the class.

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By: Sueyounge • 3 year ago

Hi Thank you so much for your reply. I know everyone is struggling with this subject. This is my last one. I am so nervous. I really just want to pass and get it over and done. Can gratulations on your pass. I also want to say your paper is really awesome. Its really helping me with the structure.

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By: ElmarieGouws • 3 year ago

Thank you. You don't have to be nervous. It doesn't seem so difficult for me now that it's over. Just keep to my layout and guidelines and I think you should be fine. Good luck! I'll keep my fingers crossed for you.

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By: ElmarieGouws • 3 year ago

One more note that you won't find in my dissertation: ask your professor where to put your tables and figures. Mine said to put it at the end but when our marks came back they wanted it as part of our dissertation (between chapters). Just double check that please. I don't know how your paper looks but just don't make the same mistake as I did.

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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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