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1、IAS 16 IASCF 1123 International Accounting Standard 16 Property Plant and Equipment This version includes amendments resulting from IFRSs issued up to 17 January 2008 IAS 16 Property Plant and Equipment was issued by the International Accounting Standards Committee in December 1993 It replaced IAS 1
2、6 Accounting for Property Plant and Equipment issued in March 1982 IAS 16 was revised in 1998 and further amended in 2000 The Standing Interpretations Committee developed three Interpretations relating to IAS 16 SIC 6 Costs of Modifying Existing Software issued May 1998 SIC 14 Property Plant and Equ
3、ipment Compensation for the Impairment or Loss of Items issued December 1998 SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs issued July 2000 In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous C
4、onstitutions continued to be applicable unless and until they were amended or withdrawn In December 2003 the IASB issued a revised IAS 16 The revised standard also replaced SIC 6 SIC 14 and SIC 23 Since then IAS 16 has been amended by the following IFRSs IFRS 2 Share based Payment issued February 20
5、04 IFRS 3 Business Combinations issued March 2004 IFRS 5 Non Current Assets Held for Sale and Discontinued Operations issued March 2004 IFRS 6 Exploration for and Evaluation of Mineral Resources issued December 2004 IAS 23 Borrowing Costs as revised in March 2007 IAS 1 Presentation of Financial Stat
6、ements as revised in September 2007 IFRS 3 Business Combinations as revised in January 2008 The following Interpretations refer to IAS 16 SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets issued July 2000 SIC 29 Service Concession Arrangements Disclosures issued December 2001 and subse
7、quently amended SIC 32 Intangible Assets Web Site Costs issued March 2002 and subsequently amended IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities issued May 2004 and subsequently amended IFRIC 4 Determining whether an Arrangement contains a Lease issued December 2004
8、 IFRIC 12 Service Concession Arrangements issued November 2006 and subsequently amended IAS 16 1124 IASCF CONTENTS paragraphs INTRODUCTIONIN1 IN15 INTERNATIONAL ACCOUNTING STANDARD 16 PROPERTY PLANT AND EQUIPMENT OBJECTIVE1 SCOPE2 5 DEFINITIONS6 RECOGNITION7 14 Initial costs11 Subsequent costs12 14
9、MEASUREMENT AT RECOGNITION15 28 Elements of cost16 22 Measurement of cost23 28 MEASUREMENT AFTER RECOGNITION29 66 Cost model30 Revaluation model31 42 Depreciation43 62 Depreciable amount and depreciation period50 59 Depreciation method60 62 Impairment63 Compensation for impairment65 66 DERECOGNITION
10、67 72 DISCLOSURE73 79 TRANSITIONAL PROVISIONS80 EFFECTIVE DATE81 81C WITHDRAWAL OF OTHER PRONOUNCEMENTS82 83 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 16 BY THE BOARD BASIS FOR CONCLUSIONS IAS 16 IASCF 1125 International Accounting Standard 16 Property Plant and Equipment IAS 16 is
11、 set out in paragraphs 1 83 and the Appendix All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 16 should be read in the context of its objective and the Basis for Conclusions the Preface to International Financial Reporting Standar
12、ds and the Framework for the Preparation and Presentation of Financial Statements IAS 8 Accounting Policies Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance IAS 16 1126 IASCF Introduction IN1International A
13、ccounting Standard 16 Property Plant and Equipment IAS 16 replaces IAS 16 Property Plant and Equipment revised in 1998 and should be applied for annual periods beginning on or after 1 January 2005 Earlier application is encouraged The Standard also replaces the following Interpretations SIC 6 Costs
14、of Modifying Existing Software SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs Reasons for revising IAS 16 IN2The International Accounting Standards Board developed this revised IAS 16 as part
15、 of its project on Improvements to International Accounting Standards The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators professional accountants and other interested parties The objectives of the project were to reduce or e
16、liminate alternatives redundancies and conflicts within the Standards to deal with some convergence issues and to make other improvements IN3For IAS 16 the Board s main objective was a limited revision to provide additional guidance and clarification on selected matters The Board did not reconsider the fundamental approach to the accounting for property plant and equipment contained in IAS 16 The main changes IN4The main changes from the previous version of IAS 16 are described below Scope IN5Th
