Page 14 - Finac1 Test 3 slides - 1. Property, Plant and Equipment
P. 14
TEST 3 PREPARATION
Definitions
SAFETY &
Regular MAJOR
inspections (IAS ENVIROMENTAL
COST (IAS 16.11)
16.14)
RECOGNITION
SIGNIFICANT SPARE PARTS &
COMPONENTS SERVICING
(IAS 16.13 &70) Meet PPE EQUIPMENT (IAS
definition? 16.8)
Otherwise
Inventory
14
