Tangible Non Current Assets

The verification approach is fundamentally similar in each of these.  Extensive disclosure is utilized in most countries and IAS 16 Property Equipment and Plant, IFRS 5 Non Current Assets held for Sale and IAS 36 Impairment of Assets and Discontinued Operations are the authoritative accounting documentations IAS 8 also.

A. Buildings and Land - Freehold

• Accounting Principles
• Verification Procedures

Posted Date: 1/25/2013 1:45:57 AM | Location : United States

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