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Effective date of IAS 16 amendments regarding proceeds before intended use

When 01 Jan 2022
from to
Timezone UTC
Where London
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On 14 May 2020, the IASB issued 'Property, Plant and Equipment — Proceeds before Intended Use (Amendments to IAS 16)' regarding proceeds from selling items produced while bringing an asset into the location and condition necessary for it to be capable of operating in the manner intended by management. The amendments are effective for annual reporting periods beginning on or after 1 January 2022.

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