Property, plant and equipment: accounting and valuation issues

Debbie Paterson

18 December 2019


This briefing considers PPE and initial capitalisation, depreciation and component depreciation as well as valuation of PPE. It covers the decision-making process, the role of management, experts and auditors. Examples are provided to explain how common transactions should be accounted for.

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Property, plant and equipment: accounting and valuation issues

December 2019 (PDF 469KB)