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PROPERTY, PLANT AND EQUIPMENT



            Outcomes





            • Depreciation, including the selection of the

                depreciation                       method                  and             the           revision                of


                depreciation methods, residual values and useful

                life.



            • Impairment                         losses             and            accounting                     for         the

                consideration received in respect of impairment

                losses as well as the expensing thereof.



            • The derecognition (or not) of property, plant and

                equipment as a result of the disposal and


                withdrawal and the accounting thereof.


            • The disclosure of property, plant and equipment in


                the financial statements.



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