According to IAS 16:
Cost of the plant,
Initial delivery and handlingcosts,
Cost of site preparation and
Consultants hired fee are thedirectly attributable costs necessary to bring the asset into working condition
PPE should be recognised asasset if it is probable that future economic benefits associated with the assetwhich the compny is expected to increase the capacity of 40% from its axistingcapacity...
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- If at first you don't succeed, look in the trash for the instructions.
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Zohaib butt
MBA 3rd semester
Gujranwala Campus
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