Page 15 - 2018 Finac1 Test 3 Class Slides - 1. Property, Plant And Equipment
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TEST 3 PREPARATION
Definitions
Regular MAJOR SAFETY &
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
15
