9Property, Plant and Equipment
- Introduction
- Definitions of Terms
- Recognition and Measurement
- Derecognition
- Non-Current Assets Held for Sale
- Disclosures
- Examples of Financial Statement Disclosures
- US GAAP Comparison
Introduction
Long-lived tangible and intangible assets (which include property, plant and equipment as well as development costs, various intellectual property intangibles and goodwill) hold the promise of providing economic benefits to an entity for a period greater ...
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