Search results
Results from the WOW.Com Content Network
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
Asset impairment was first addressed by the International Accounting Standards Board (IASB) in IAS 16, which became effective in 1983. [2] It was replaced by IAS 36, effective July 1999. [2] In United States GAAP, the Financial Accounting Standards Board (FASB) introduced the concept in 1995 with the release of SFAS 121. [3]
The Hierarchy of Occupational Exposure Limits, of which occupational exposure banding is a member. Occupational exposure banding, also known as hazard banding, is a process intended to quickly and accurately assign chemicals into specific categories (bands), each corresponding to a range of exposure concentrations designed to protect worker health.
Employers must provide PPE when other control measures are still being developed or cannot adequately reduce hazardous exposure to safe levels. [16] Personal Protective Equipment (PPE) minimizes risks to health and safety when worn correctly, including items like earplugs, goggles, respirators, and gloves. However, PPE and administrative ...
An occupational safety management system (OSMS) is a management system designed to manage occupational safety and health risks in the workplace.If the system contains elements of management of longer-term health impacts and occupational disease, it may be referred to as a occupational safety and health management system (OSHMS) or occupational health and safety management system (OHSMS).
compatibility of items of personal protective equipment where it is necessary to wear or use more than one item simultaneously. the making, review and changing of assessments in relation to the choice of personal protective equipment. the maintenance (including replacement and cleaning as appropriate) of personal protective equipment.
Encyclopaedia of Occupational Health and Safety: The body, health care, management and policy, tools and approaches. International Labour Organization. pp. 1026–. ISBN 978-92-2-109814-0. Effective workplace safety and health management systems from the U.S. Occupational Safety and Health Administration; Related media at Wikimedia Commons:
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."