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IFRS in Focus — IASB proposes to amend IAS 16 in relation to the accounting for proceeds from selling items produced before an item of property, plant and equipment is available for use

Published on: 28 Jun 2017

This newsletter outlines the proposed amendments to IAS 16 Property, Plant and Equipment set out in the recent IASB Exposure Draft (ED) 2017/4 that proposes to require entities to recognise proceeds from selling items produced before the PPE is available for use in profit or loss, together with the costs of producing those items.


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