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Note on Accounting for Property, Plant and Equipment
Note
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Reference no. 9B09B011
Subject category: Finance, Accounting and Control
Authors: Chris Sturby (Ivey Business School, Western University); Gillian Heisz (Ivey Business School, Western University)
Published by: Ivey Publishing
Originally published in: 2011
Version: 2011-08-03
Revision date: 21-Oct-2011
Length: 13 pages
Data source: Field research
Topics: Investment property; Impairment of assets; Property, plant and equipment (fixed assets)
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Abstract

This note provides an overview on accounting for property, plant and equipment under both Canadian GAAP and IFRS. It addresses recognition on property, plant and equipment, as well as impairment. Investment property is also addressed.
Location:
Canada
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Abstract

This note provides an overview on accounting for property, plant and equipment under both Canadian GAAP and IFRS. It addresses recognition on property, plant and equipment, as well as impairment. Investment property is also addressed.

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Location:
Canada

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