IAS 16 Property, Plant and Equipment replaced IAS 16 Accounting for Property, Plant and Equipment (issued in March 1982). IAS 16 that was issued in March 1982 also replaced some parts in IAS 4 Depreciation Accounting that was approved in November 1975. In December 2003 the Board issued a revised IAS 16 as part of its initial agenda of technical ...

IAS 16 establishes principles for recognising property, plant and equipment as assets, measuring their carrying amounts, and measuring the depreciation charges and impairment losses to be recognised in relation to them.

IAS 16 covers the accounting treatment for property, plant, and equipment, including recognition, measurement, depreciation, and impairment.

IAS 16 permits the choice of two possible treatments in respect of PPE: The cost model (carry an asset at cost less accumulated depreciation and any accumulated impairment losses). The revaluation model (carry an asset at its fair value at the revaluation date less subsequent accumulated depreciation and subsequent impairment losses).

Jan 1, 1995 · 《国际会计准则第16号-不动产、厂房和设备》（1993年12月修订） 英文名=IAS 16–Property, Plant and Equipment首次生效时间=1995年1月1日最新修订时间=2004年修订修订历史=*1993年12月修订；*1998年修订；

IAS 16 requires an entity to disclose in its financial statements for each class of property, plant and equipment: [1] the basis for measuring carrying amount; the depreciation method(s) used; the useful lives or depreciation rates; the gross carrying amount and accumulated depreciation and impairment losses

国际会计准则第16号（IAS 16）不动产、厂房和设备，是 国际会计准则 之一，简称：IAS 16，生效始自2004年3月1日，目的是统一按标准化编写 财务报表。 不动产 、 厂房 和设备都有共同的特征，它们都是有形 资产 、生产工具、 固定资产 、预算持有超过一年以上，目的是生产货品，或为 顾客 提供服务，大有可能为公司产生经济 收入。 香港会计准则第16号（HKAS 16）不动产、厂房和设备 （英文），HKIAS与IAS内容一致。

IAS 16 defines the useful life of an asset as (emphasis added) ‘the period over which an asset is expected to be available for use by an entity; or the number of production or similar units expected to be obtained from the asset by an entity’. Paragraphs 56 and 57 of IAS 16 provide further requirements on the useful life of an asset.

國際會計準則第16號（IAS 16）不動產、廠房和設備，是 國際會計準則 之一，簡稱：IAS 16，生效始自2004年3月1日，目的是統一按標準化編寫 財務報表。 不動產 、 廠房 和設備都有共同的特徵，它們都是有形 資產 、生產工具、 固定資產 、預算持有超過一年以上，目的是生產貨品，或為 顧客 提供服務，大有可能為公司產生經濟 收入。 香港會計準則第16號（HKAS 16）不動產、廠房和設備 （英文），HKIAS與IAS內容一致。

IAS 16 Property, Plant and Equipment The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such investment.