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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."
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 Control of Noise at Work regulations 2005. [4] Please note that on 6 April 2022 the Personal Protective Equipment (PPE) at Work Regulations 2022 come into force. They extend the duty on employers to provide personal protective equipment (PPE), including clothing, to those who are classified as "limb (b) workers".
[3] While there are common forms of PPEs such as gloves, eye shields, and respirators, the standard set in the OSHA definition indicates a wide coverage. This means that PPE involves a sizable range of equipment. There are several ways to classify them such as how gears could be physiological or environmental.
However, manufacturers may choose an alternative method of complying with the requirements of the Directive. Personal protective equipment excluded from the scope of the Directive includes: PPE designed for and used by the armed forces or in the maintenance of law and order; PPE for self-defence (e.g. aerosol canisters, personal deterrent weapons);
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
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 ...
Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1] [2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture , fixtures , or other equipment that have no permanent connection to the structure of a building or utilities. [ 3 ]