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IAS 16
International Accounting Standard 16 ''Property, Plant and Equipment'' or IAS 16 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). It concerns accounting for property, plant and equipment (known more generally as fixed assets), including recognition, determination of their carrying amounts, and the depreciation charges and impairment losses to be recognised in relation to them.〔IAS Plus〕
IAS 16 was issued in December 1993 by the International Accounting Standards Committee, the predecessor to the IASB. It was reissued in December 2003 and has been amended multiple times, most recently in May 2012.〔
==Overview==
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 () period."〔IAS 16.6〕
The standard does not apply to assets classified as held for sale in accordance with IFRS 5 ''Non-current Assets Held for Sale and Discontinued Operations'' and assets which require more specialised accounting, such as biological (IAS 41 ''Agriculture''), exploration and evaluation assets (IFRS 6 ''Exploration for and Evaluation of Mineral Resources''), mineral rights and reserves such as oil, natural gas and similar non-regenerative resources.〔IAS 16.3〕
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