Briefing / Property, plant and equipment - accounting and valuation issues
This briefing considers what is included as part of the property, plant and equipment balance and what expenditure is included in the initial recognition of those balances. It also covers subsequent transactions including 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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