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Chapter 19: Property, Plant and Equipment

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Scope Initial recognition Component accounting Initial recognition of an asset Measurement of cost Exchanges of assets Subsequent measurement Depreciation Impairment Derecognition of an item of property, plant and equipment Disclosures for small entities Disclosures for micro-entities ...

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