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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." [2]
A large number of Indian Standard (IS) codes are available that are meant for virtually every aspect of civil engineering one can think of. During one's professional life one normally uses only a handful of them depending on the nature of work they are involved in. Civil engineers engaged in construction activities of large projects usually have to refer to a good number of IS codes as such ...
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.
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]
A fixed asset, also known as long-lived assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that may not easily be converted into cash. [1] Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are ...
Property, Plant and Equipment - Compensation for the Impairment or Loss of Items 1998 July 1, 1999: January 1, 2005: IAS 16: SIC 15 Operating Leases-Incentives 1998 January 1, 1999: January 1, 2019: IFRS 16: SIC 16 Share Capital - Reacquired Own Equity Instruments (Treasury Shares) 1998 July 1, 1999: January 1, 2005: IAS 32: SIC 17
A construction worker in Cologne wearing PPE. Respiratory protective equipment (RPE), also called protective breathing equipment (PBE) in the US, [1] is a form of personal protective equipment designed to protect the wearer from a variety of airborne hazards in the form of a gas, fume, mist, dust or vapour. Respirators filter the air to remove ...
Personal protective equipment (PPE) is protective clothing, helmets, goggles, or other garments or equipment designed to protect the wearer's body from injury or infection. The hazards addressed by protective equipment include physical, electrical, heat, chemical, biohazards , and airborne particulate matter .