IAS16 Property, Plant and Equipment 2007

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1、IAS16InternationalAccountingStandard16Property,PlantandEquipmentThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS16Property,PlantandEquipmentwasissuedbytheInternationalAccountingStandardsCommitteeinDecember1993.Itre

2、placedIAS16AccountingforProperty,PlantandEquipment(issuedinMarch1982).IAS16wasrevisedin1998andfurtheramendedin2000.TheStandingInterpretationsCommitteedevelopedthreeInterpretationsrelatingtoIAS16:•SIC-6CostsofModifyingExistingSoftware(issuedMay1998)•SIC-14Property,PlantandEquipment—C

3、ompensationfortheImpairmentorLossofItems(issuedDecember1998)•SIC-23Property,PlantandEquipment—MajorInspectionorOverhaulCosts(issuedJuly2000).InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedto

4、beapplicableunlessanduntiltheywereamendedorwithdrawn.InDecember2003theIASBissuedarevisedIAS16.TherevisedstandardalsoreplacedSIC-6,SIC-14andSIC-23.Sincethen,IAS16hasbeenamendedbythefollowingIFRSs:•IFRS2Share-basedPayment(issuedFebruary2004)•IFRS3BusinessCombinations(issuedMarch2004)•

5、IFRS5Non-CurrentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)•IFRS6ExplorationforandEvaluationofMineralResources(issuedDecember2004)•IAS23BorrowingCosts(asrevisedinMarch2007)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IFRS3BusinessCombinations(as

6、revisedinJanuary2008)†•ImprovementstoIFRSs(issuedMay2008).*ThefollowingInterpretationsrefertoIAS16:•SIC-21IncomeTaxes—RecoveryofRevaluedNon-DepreciableAssets(issuedJuly2000)•SIC-29ServiceConcessionArrangements:Disclosures(issuedDecember2001andsubsequentlyamended)•SIC-32IntangibleAss

7、ets—WebSiteCosts(issuedMarch2002andsubsequentlyamended)*effectivedate1January2009†effectivedate1July2009©IFRSFoundation1211IAS16•IFRIC1ChangesinExistingDecommissioning,RestorationandSimilarLiabilities(issuedMay2004andsubsequentlyamended)•IFRIC4DeterminingwhetheranArrangementcontains

8、aLease(issuedDecemb