the estimated costs of dismantling and removing the item and restoring the site on which it is located, unless those costs relate to inventories produced during that period.any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management and.its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates.the cost of the item can be measured reliably.Īn item of property, plant and equipment is initially measured at its cost.it is probable that future economic benefits associated with the item will flow to the entity and.
The cost of an item of property, plant and equipment is recognised as an asset if, and only if: Property, plant and equipment includes bearer plants related to agricultural activity. are expected to be used during more than one period.are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes and.Property, plant and equipment are tangible items that: IAS 16 establishes principles for recognising property, plant and equipment as assets, measuring their carrying amounts, and measuring the depreciation charges and impairment losses to be recognised in relation to them.
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