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IAS 16, IAS 38 and IFRIC 12 — Variable payments for the separate acquisition of property, plant and equipment and intangible assets

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IAS 16 — Property, Plant and Equipment
IAS 16 outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life. IAS 16 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.