![]() Operative for financial statements covering periods beginning on or after 1 January 1995Īmended to be consistent with IAS 22, IAS 36 and IAS 37 (revised as part of the 'Comparability of Financial Statements' project) IAS 16 Property, Plant and Equipment issued Operative for financial statements covering periods beginning on or after 1 January 1983Įxposure Draft E43 Property, Plant and Equipment published IAS 16 Accounting for Property, Plant and Equipment issued
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