Ias 16 pp&e   group 9(layal mahfouz-maryam ezzeddine)
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  • 1. 08/09/13IAS 16 Property, Plant and Equipment 1
  • 2. No of paragraphs 83 Introductory paragraphs 15 Conclusion paragraphs 37 08/09/13IAS 16 Property, Plant and Equipment 2
  • 3. 08/09/13IAS 16 Property, Plant and Equipment 3 History of IAS 16 August 1980 Exposure Draft E18 Accounting for Property, Plant and Equipment in the Context of the Historical Cost System March 1982 IAS 16 Accounting for Property, Plant and Equipment 1 January 1983 Effective Date of IAS 16 (1982) May 1992 Exposure Draft E43 Property, Plant and Equipment December 1993 IAS 16 Accounting for Property, Plant and Equipment (revised as part of the 'Comparability of Financial Statements' project based on E32)
  • 4. 08/09/13IAS 16 Property, Plant and Equipment 4 History of IAS 16 1 January 1995 Effective Date of IAS 16 (1993) Property, Plant and Equipment 1998 IAS 16 was revised by IAS 36 Impairment of Assets 1 July 1999 IAS 16 (1998) effective date of 1998 revisions to IAS 16 18 December 2003 Revised version of IAS 16 issued by the IASB The summary below reflects those revisions. 1 January 2005 Effective date of IAS 16 (Revised 2003)
  • 5. Standard Number Standard Name IAS17 Leases ‫الجيجار‬ ‫عقود‬ IAS 20 Accounting for government grants and disclosure of government assistance ‫الحكومية‬ ‫المساعدات‬ ‫عن‬ ‫والصفصاح‬ ‫الحكومية‬ ‫المنح‬ ‫محاسبة‬ IAS 23 Borrowing costs ‫التقتراض‬ ‫تكاليف‬ IAS 36 Impairment of assets ‫الوصول‬ ‫قيمة‬ ‫إنخفاض‬ IAS 40 Investment property ‫استثمارجية‬ ‫عقارات‬ IFRS 2 Share-based payment ‫السهم‬ ‫أساس‬ ‫على‬ ‫الدصفع‬ IFRS 5 Non-current assets held for sale and discontinued operations ‫المتوتقفة‬ ‫والعمليات‬ ‫البيع‬ ‫برسم‬ ‫بها‬ ‫المحتفظ‬ ‫المتداولة‬ ‫غير‬ ‫الوصول‬ 08/09/13 IAS 16 Property, Plant and Equipment 5
  • 6. 08/09/13IAS 16 Property, Plant and Equipment 6
  • 7. Future economic benefitsFuture economic benefits Measured reliablyMeasured reliably Delivery & handling Delivery & handling Site preparation Site preparation Dismantling costs Dismantling costs Purchase pricePurchase price Revaluation model Revaluation model Cost ModelCost Model Recognized in profit /loss statement Recognized in profit /loss statement IAS 16 Property, Plant & Equipmen t IAS 16 Property, Plant & Equipmen t Recognitio n Measuremen t @ recognition Measurement after recognition De- recognition depreciatio n Systematic basis over useful life Systematic basis over useful life On disposalOn disposal No expected benefits from its use No expected benefits from its use Reduction in value Reduction in value OverviewOverview 08/09/13 IAS 16 Property, Plant and Equipment 7
  • 8.  To prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such investment. 08/09/13IAS 16 Property, Plant and Equipment 8 ‫ت‬‫المحاسبية‬ ‫جة‬‫ج‬‫المعالج‬ ‫جد‬‫ج‬‫حدي‬ ‫والمعدات‬ ‫والمصانع‬ ‫للممتلكات‬ ‫البيانات‬ ‫مستخدمو‬ ‫يتمكن‬ ‫حتى‬ ‫من‬ ‫ججق‬‫ج‬‫التحق‬ ‫ججن‬‫ج‬‫م‬ ‫ججة‬‫ج‬‫المالي‬ ‫باستثمار‬ ‫تتعلق‬ ‫التي‬ ‫المعلومات‬ ‫الممتلكات‬ ‫في‬ ‫المنشأججججة‬ ‫الخاصة‬ ‫والمعدات‬ ‫والمصجانع‬ .‫الستثمار‬ ‫في‬ ‫والتغييرات‬ ‫بها‬
  • 9. 08/09/13IAS 16 Property, Plant and Equipment 9
  • 10. 08/09/13IAS 16 Property, Plant and Equipment 10 Property, plant and equipment are tangible assets that: Are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes Are expected to be used during more than one period. ‫هي‬ ‫والمعدات‬ ‫والمصجانع‬ ‫الممتلكات‬ ‫ملموسة‬ ‫أصول‬: •‫أجل‬ ‫مجن‬ ‫المشروع‬ ‫بهجا‬ ‫يحتفجظ‬ ‫تزويد‬ ‫جو‬‫ج‬‫أ‬ ‫إنتاج‬ ‫جي‬‫ج‬‫ف‬ ‫جتخدامها‬‫ج‬‫إس‬ ،‫والخدمات‬ ‫البضائججع‬‫لليجار‬ ‫أو‬ ‫إدارية؛‬ ‫لرغراض‬ ‫أو‬ ‫للغير‬ •‫أكثر‬ ‫خلل‬ ‫إسجتخدامها‬ ‫المتوقجع‬ ‫مجن‬ ‫واحدة‬ ‫فترة‬ ‫من‬.
  • 11.  Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses. ‫المرححل‬ ‫المبلحغ‬‫الميزانية‬ ‫ففي‬ ‫لللصفل‬ ‫بفه‬ ‫المعترف‬ ‫المبلفغ‬ ‫هفو‬ ‫في‬ ‫إنخفاض‬ ‫خسائر‬ ‫وأية‬ ‫متراكم‬ ‫إستهل ك‬ ‫أي‬ ‫خصم‬ ‫بعد‬ ‫العمومية‬ ‫قيمته‬. 08/09/13IAS 16 Property, Plant and Equipment 11
  • 12.  Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction. ‫التكلفة‬‫القيمة‬ ‫أو‬ ‫المدفوع‬ ‫النقدية‬ ‫يعادل‬ ‫ما‬ ‫أو‬ ‫النقدية‬ ‫مبلغ‬ ‫هي‬ ‫أو‬ ‫شرائه‬ ‫وقت‬ ‫في‬ ‫اللصل‬ ‫على‬ ‫للحصول‬ ‫المعطى‬ ‫للمقابل‬ ‫العادلة‬ ‫إنشائه‬. 08/09/13IAS 16 Property, Plant and Equipment 12
  • 13.  Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.  Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. 08/09/13IAS 16 Property, Plant and Equipment 13 ‫للتستهل ك‬ ‫القابلة‬ ‫القيمة‬ ‫مبلغ‬ ‫أي‬ ‫أو‬ ‫اللصل‬ ‫تكلفة‬ ‫هي‬ ‫القوائم‬ ‫في‬ ‫محله‬ ‫يحل‬ ‫آخر‬ ‫الخرد‬ ‫قيمة‬ ‫صا‬ً‫ا‬ ‫ناق‬ ‫المالية‬.‫ة‬ ‫التستهل ك‬‫التوزيع‬ ‫هو‬ ‫القابلة‬ ‫للقيمة‬ ‫المنتظم‬ ‫مدى‬ ‫على‬ ‫لللصل‬ ‫للستهل ك‬ ‫النتاجية‬ ‫حياته‬.
  • 14.  Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability. 08/09/13IAS 16 Property, Plant and Equipment 14 ‫الخاصحة‬ ‫القيمحة‬‫معينة‬ ‫بمنشأفة‬ ‫للتدفقات‬ ‫الحالية‬ ‫فة‬‫ف‬‫القيم‬ ‫في‬‫ف‬‫ه‬ ‫المنشأة‬ ‫فع‬‫ف‬‫تتوق‬ ‫في‬‫ف‬‫الت‬ ‫فة‬‫ف‬‫النقدي‬ ‫الستخدام‬ ‫مفففن‬ ‫نشوءهفففا‬ ‫من‬ ‫و‬ ‫لللصففل‬ ‫المسففتمر‬ ‫عمره‬ ‫نهاية‬ ‫ففي‬ ‫بفه‬ ‫التصفرف‬ ‫أن‬ ‫تتوقفع‬ ‫التفي‬ ‫أفو‬ ‫النتاجفي‬ ‫اللتزام‬ ‫تسوية‬ ‫عند‬ ‫تتكبدها‬.
  • 15.  Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties to exchange.  An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. 08/09/13IAS 16 Property, Plant and Equipment 15 ‫العادلة‬ ‫القيمة‬‫الذي‬ ‫المبلغ‬ ‫هي‬ ‫به‬ ‫اللصل‬ ‫مبادلة‬ ‫تتم‬ ‫أن‬ ‫يمكن‬ ‫وراغبة‬ ‫مطلعة‬ ‫أطراف‬ ‫بين‬ ‫به‬.‫بحت‬ ‫تجاري‬ ‫أساس‬ ‫على‬ ‫القيمة‬ ‫إنخفاض‬ ‫خسارة‬‫هي‬ ‫المرحل‬ ‫المبلغ‬ ‫زيادة‬ ‫مقدار‬ ‫القابل‬ ‫مبلغه‬ ‫عن‬ ‫لللصل‬ ‫للسترداد‬.
  • 16.  Recoverable amount is the higher of an asset’s net selling price and its value in use.  The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset 08/09/13IAS 16 Property, Plant and Equipment 16 ‫للتسترداد‬ ‫القابل‬ ‫المبلغ‬ ‫أو‬ ‫اللصل‬ ‫بيع‬ ‫سعر‬ ‫لصافي‬ ‫أعلى‬ ‫أيهما‬ ،‫إستخدامه‬ ‫قيمة‬. ‫للصل‬ ‫المتبقية‬ ‫القيمة‬‫هو‬ ‫تحصل‬ ‫الذي‬ ‫المقدر‬ ‫المبلغ‬ ‫من‬ ‫حاليا‬ ‫المنشأة‬ ‫عليه‬ ‫بعد‬ ،‫باللصل‬ ‫التصرف‬ ‫المقدرة‬ ‫التكاليف‬ ‫إقتطاع‬ ‫للتصرف‬.
  • 17. 08/09/13IAS 16 Property, Plant and Equipment 17 ‫النتاجية‬ ‫الحياة‬: •‫أو‬ ‫المشروع؛‬ ‫قبل‬ ‫من‬ ‫خللها‬ ‫الصل‬ ‫إتستخدام‬ ‫المتوقع‬ ‫الزمنية‬ ‫الفترة‬ •‫الصل‬ ‫من‬ ‫عليها‬ ‫الحصول‬ ‫المشروع‬ ‫يتوقع‬ ‫التي‬ ‫المماثلة‬ ‫الوحدات‬ ‫أو‬ ‫النتاج‬ ‫وحدات‬ ‫عدد‬. Useful life is: •The period over which an asset is expected to be available for use by an entity; or •The number of production or similar units expected to be obtained from the asset by an entity.
  • 18.  The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if: a) It is probable that future economic benefits associated with the item will flow to the entity, b) The cost of the item can be measure reliably. 08/09/13IAS 16 Property, Plant and Equipment 18 ‫ففن‬‫ف‬‫أ‬ ‫ففب‬‫ف‬‫يج‬‫الممتلكات‬ ‫ببند‬ ‫يعترف‬ ‫عندما‬ ‫كألصل‬ ‫والمعدات‬ ‫والمصانع‬: (‫أ‬‫المنافع‬ ‫أن‬ ‫المحتمل‬ ‫من‬ ‫يكون‬ ‫من‬ ‫تتدفق‬ ‫سوف‬ ‫المستقبلية‬ ‫القتصادية‬ ‫المشروع؛‬ ‫إلى‬ ‫اللصل‬ (‫ب‬‫على‬ ‫اللصل‬ ‫تكلفة‬ ‫قياس‬ ‫يمكن‬ ‫بموثوقية‬ ‫المشروع‬.
  • 19. 08/09/13IAS 16 Property, Plant and Equipment 19 ‫و‬ ‫الممتلكات‬ ‫عنصر‬ ‫تكافحة‬ ‫تتألحف‬ : ‫من‬ ‫المعدات‬ ‫و‬ ‫المصانع‬ 1‫رسوم‬ ‫ذلك‬ ‫في‬ ‫بما‬ ‫شرائه‬ ‫سعر‬ . ‫غير‬ ‫الشراء‬ ‫ضرائفب‬ ‫و‬ ‫السفتيراد‬ ‫و‬ ‫التجاري‬ ‫الخصم‬ ‫بعفد‬ ‫المسفتردة‬ .‫الحسم‬ 2‫مباشرة‬ ‫أخرى‬ ‫تكاليف‬ ‫أيففة‬ . ‫حالة‬ ‫في‬‫ف‬‫ف‬ ‫فل‬‫ف‬‫اللص‬ ‫فع‬‫ف‬‫لوض‬ ‫متكبدة‬ ‫للستخدام‬ ‫ا‬ً‫ا‬‫جاهز‬ ‫التشغيل‬ 3‫و‬ ‫تفكيك‬ ‫لتكاليف‬ ‫الولي‬ ‫التقدير‬ . ‫الموقع‬ ‫فترداد‬‫ف‬‫اس‬ ‫و‬ ‫فد‬‫ف‬‫البن‬ ‫فة‬‫ف‬‫ازال‬ ‫فيه‬ ‫الموجود‬ The cost of an item of property, plant and equipment comprises: a.Its purchase price , including import duties and non-refundable purchase taxes b.Any costs directly attributable to bringing the asset to the location c.The initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located
  • 20. 08/09/13IAS 16 Property, Plant and Equipment 20
  • 21. 08/09/13IAS 16 Property, Plant and Equipment 21
  • 22. 08/09/13IAS 16 Property, Plant and Equipment 22 1.Cost of the plant = $2,500,000 2. delivery & handling costs = $200,000 3. site preparation = $600,000 4. Consultants used for advice on the acquisition of the plant = $700,000 5. Interest charges paid to supplier of plant for deferred credit = $200,000 6. Estimated dismantling costs to be incurred after 7 years = $300,000 7. Operating losses before commercial production =  $400,000 Example: ABC Co. is installing a new plant at its production facility. It has incurred these costs:
  • 23. 08/09/13IAS 16 Property, Plant and Equipment 23 Example Which costs of ABC Co. can be included in the cost of the plant in accordance with IAS 16?
  • 24. 08/09/13IAS 16 Property, Plant and Equipment 24 Solution 1. Cost of the plant                                      $2,500,000 2. Initial delivery and handling costs                200,000 3. Cost of site preparation                                600,000 4. Consultant’s fees                                          700,000 5. Estimated dismantling costs     to be incurred after 7 years                           300,000 Total Cost Capitalized                                  $4,300,000
  • 25. 08/09/13IAS 16 Property, Plant and Equipment 25 An entity shall choose either the cost model or the revaluation model as its accounting policy. a)Cost Model b) Revaluation Model ‫التكلفة‬ ‫نموذج‬ ‫ما‬‫م‬‫إم‬ ‫مة‬‫م‬‫المنشأ‬ ‫تختار‬ ‫كسياسة‬ ‫التقييم‬ ‫إعادة‬ ‫نموذج‬ ‫أو‬ ‫الوارد‬ ‫بتطبيق‬ ‫وتقوم‬ ‫بهما‬ ‫خاصمة‬ ‫محاسمبية‬ ‫من‬ ‫كاملمة‬ ‫فئمة‬ ‫علمى‬ ‫السمياسة‬ ‫تلمك‬ ‫والمصانع‬ ‫الممتلكات‬ (‫أ‬‫نم‬‫و‬‫التكلفة‬ ‫ذج‬ ‫التقييم‬ ‫إعادة‬ ‫ب(نموذج‬
  • 26. 08/09/13IAS 16 Property, Plant and Equipment 26 Cost Model: After recognition, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses. :‫التكلفة‬ ‫نموذج‬‫أنه‬ ‫على‬ ‫والمعدات‬ ‫والمصانع‬ ‫الممتلكات‬ ‫ببند‬ ‫العتراف‬ ‫بعد‬ ‫متراكم‬ ‫إستهل ك‬ ‫أي‬ ‫منه‬ ‫ا‬ً ‫مطروح‬ ‫تكلفته‬ ‫بسعر‬ ‫البند‬ ‫هذا‬ ‫تسجيل‬ ‫يتم‬ ،‫أصل‬ ‫القيمة‬ ‫لنخفاض‬ ‫متراكمة‬ ‫خسائر‬ ‫وأية‬.
  • 27. 08/09/13IAS 16 Property, Plant and Equipment 27 Revaluation Model: After recognition, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a devalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ‫والمصانع‬ ‫الممتلكات‬ ‫بند‬ ‫يظهر‬ ‫أن‬ ‫يجب‬ ،‫بالصل‬ ‫الولي‬ ‫العتراف‬ ‫بعد‬ ‫إعادة‬ ‫بتاريخ‬ ‫العادلمة‬ ‫القيممة‬ ‫تسماوى‬ ‫التمي‬ ‫التقييمم‬ ‫إعادة‬ ‫بمبلمغ‬ ‫والمعدات‬ ‫في‬ ‫متراكمة‬ ‫لحقة‬ ‫خسائر‬ ‫وأية‬ ‫لحق‬ ‫متراكم‬ ‫إستهل ك‬ ‫أي‬ ‫صا‬ً ‫ناق‬ ‫التقييم‬ ‫القيمة‬ ‫إنخفاض‬.
  • 28. ◦ Each item of property, plant and equipment shall be depreciated. ◦ Depreciation charge for each period shall be recognised in profit or loss. ◦ The depreciable amount of an asset shall be allocated on a systematic basis over its useful life. 08/09/13IAS 16 Property, Plant and Equipment 28 ◦‫جزء‬ ‫كل‬ ‫إستهل ك‬ ‫منفصل‬ ‫بشكل‬ ‫يتم‬ ‫والمصانع‬ ‫الممتلكات‬ ‫ممد‬‫م‬‫بن‬ ‫ممن‬‫م‬‫م‬ ‫والمعدات‬. ◦‫لكل‬ ‫الستهل ك‬ ‫بتكلفة‬ ‫العتراف‬ ‫يتم‬ ‫إل‬ ‫الخسارة‬ ‫أو‬ ‫الربح‬ ‫حساب‬ ‫في‬ ‫فترة‬ ‫المسجل‬ ‫المبلمغ‬ ‫فمي‬ ‫تضمينهما‬ ‫تمم‬ ‫إذا‬ ‫آخر‬ ‫لصل‬. ◦‫للستهل ك‬ ‫القابل‬ ‫المبلغ‬ ‫تخصيص‬ ‫يتم‬ ‫منتظم‬ ‫أسماس‬ ‫علمى‬ ‫بالصمل‬ ‫الخاص‬ ‫النتاجي‬ ‫عمره‬ ‫خل ل‬
  • 29. o Some Depreciation Methods Straight-line method,  The diminishing balance method  The units of production method. 08/09/13IAS 16 Property, Plant and Equipment 29 ‫الثابت‬ ‫القسط‬ ‫طريقة‬ ‫المتناقص‬ ‫الرصيد‬ ‫طريقة‬ ‫النتاج‬ ‫وحدات‬ ‫طريقة‬ o‫التستهلك‬ ‫طرق‬ ‫بعض‬
  • 30. ◦ The depreciation method applied to an asset shall be reviewed at least at each financial year-end 08/09/13IAS 16 Property, Plant and Equipment 30 ◦‫طريقة‬ ‫مراجعة‬ ‫تتم‬ ‫على‬ ‫المطبقة‬ ‫الستهل ك‬ ‫نهاية‬ ‫في‬ ‫القل‬ ‫على‬ ‫الصل‬ ‫مالية‬ ‫سنة‬ ‫كل‬
  • 31. 08/09/13IAS 16 Property, Plant and Equipment 31 How PP&E are stated in Balance sheet and Income statement
  • 32.  Impairment, as defined by IAS 36, is a situation that occurs when the recoverable amount of an item declines below the carrying amount. ،‫والمعدات‬ ‫والمصانع‬ ‫الممتلكات‬ ‫بنود‬ ‫من‬ ‫بند‬ ‫أي‬ ‫قيمة‬ ‫إنخفضت‬ ‫إذا‬ ‫ما‬ ‫لتحديد‬ ‫الدولي‬ ‫معيارالمحاسبة‬ ‫المنشأة‬ ‫تطبق‬36‫ذلك‬ ‫ويفسر‬ ."‫الوصول‬ ‫قيمة‬ ‫"إنخفاض‬ ‫المبلغ‬ ‫تحديد‬ ‫وكيفية‬ ‫لوصولها‬ ‫المسجل‬ ‫المبلغ‬ ‫بمراجعة‬ ‫المنشأة‬ ‫قيام‬ ‫كيفية‬ ‫المعيار‬ ‫بخسارة‬ ‫التعتراف‬ ‫إلغاء‬ ‫أو‬ ‫بالتعتراف‬ ‫تقوم‬ ‫ومتى‬ ‫للوصل‬ ‫للسترداد‬ ‫القابل‬ ‫القيمة‬ ‫إنخفاض‬. 08/09/13IAS 16 Property, Plant and Equipment 32
  • 33. ◦ The carrying amount of an item of property, plant and equipment shall be derecognised:  on disposal; or  when no future economic benefits are expected from its use or disposal. 08/09/13IAS 16 Property, Plant and Equipment 33 •‫بالمبلغ‬ ‫التعتراف‬ ‫إلغاء‬ ‫يتتتم‬ ‫بنود‬ ‫من‬ ‫بنتتد‬ ‫لتتي‬ ‫المستتجل‬ ‫والمعدات‬ ‫والمصانع‬ ‫الممتلكات‬: ‫أو‬ ‫به؛‬ ‫التصرف‬ ‫تعند‬ ‫منافع‬ ‫أية‬ ‫توقع‬ ‫يتم‬ ‫ل‬ ‫تعندما‬ ‫أو‬ ‫إستخدامه‬ ‫من‬ ‫مستقبلية‬ ‫إقتصادية‬ ‫به‬ ‫التصرف‬.
  • 34. ◦ If an entity recognises in the carrying amount of an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately. 08/09/13IAS 16 Property, Plant and Equipment 34 •‫بموجب‬ ،‫المنشأتة‬ ‫قامتت‬ ‫إذا‬ ‫في‬ ‫الوارد‬ ‫التعتراف‬ ‫مبدأ‬ ‫الفقرة‬7‫بالمبلغ‬ ‫بالتعتراف‬ ، ‫الممتلكات‬ ‫لبند‬ ‫تتجل‬‫ت‬‫المس‬ ‫بتكلفة‬ ‫والمعدات‬ ‫والمصتانع‬ ،‫البند‬ ‫متن‬ ‫جزء‬ ‫أي‬ ‫إستتبدال‬ ‫التعتراف‬ ‫بإلغاء‬ ‫تقوم‬ ‫تعندها‬ ‫للجزء‬ ‫المسجل‬ ‫تتغ‬‫ت‬‫بالمبل‬ ‫تعما‬ ‫النظتر‬ ‫بغتض‬ ‫المستتبدل‬ ‫الجزء‬ ‫إستهل ك‬ ‫تتم‬‫ت‬‫ت‬ ‫إذا‬ ‫منفصل‬ ‫بشكل‬ ‫المستبدل‬.
  • 35. 08/09/13IAS 16 Property, Plant and Equipment 35
  • 36. 08/09/13IAS 16 Property, Plant and Equipment 36 ‫المعيار‬ ‫هذا‬ ‫المنشأة‬ ‫ستطبق‬ ‫السنوية‬ ‫المالية‬ ‫البيانات‬ ‫تعلى‬ ‫تبدأ‬ ‫التي‬ ‫الفترات‬ ‫تغطي‬ ‫التي‬ ‫في‬1‫يناير‬2005‫بعد‬ ‫أو‬ ‫التاريخ‬ ‫ذلك‬ An entity shall apply this Standard for annual periods beginning on or after 1 January 2005.
  • 37. 08/09/13IAS 16 Property, Plant and Equipment 37