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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."
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[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.
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 Directive is designed to ensure that PPE meets common quality and safety standards by setting out basic safety requirements for personal protective equipment, as well as conditions for its placement on the market and free movement within the EU single market.
Personal protective equipment, against injury or infection; Palmoplantar erythema, peeling of skin from the palms; Perturbed physics ensemble, or perturbed parameter ensemble, climate ensembles in climate change research
LedgerSMB is a libre software double entry accounting and enterprise resource planning (ERP) system, focused on functionality required by small (self-employment) and medium size businesses. However, companies with millions of journal lines should also feel supported. [ 2 ]
Portwest is a global clothing manufacturing company based in Westport, Ireland that specializes in the design and production of protective clothing, including high visibility, flame resistant workwear, safety footwear, work gloves and personal protective equipment (PPE). Portwest was founded by Charles Hughes in 1904, in Westport.