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Section 17 – Property, Plant and Equipment |
Ref |
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1. |
An entity shall disclose the following for each class of property, plant and equipment: a) the measurement bases used for determining the gross carrying amount; b) the depreciation methods used; c) the useful lives or the depreciation rates used; d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period; e) a reconciliation of the carrying amount at the beginning and end of the reporting period showing separately: i. additions; ii. disposals; iii. acquisitions through business combinations; iv. revaluations; v. transfers to or from investment property if a reliable measure of fair value becomes available or unavailable (see paragraph 16.8); vi. impairment losses recognised or reversed in profit or loss in accordance with Section 27 Impairment of Assets; vii. depreciation; and viii. other changes. |
17.31 |
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2. |
The entity shall also disclose the following: a) the existence and carrying amounts of property, plant and equipment to which the entity has restricted title or that is pledged as security for liabilities; and b) the amount of contractual commitments for the acquisition of property, plant and equipment. |
17.32 |
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3. |
If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed: a) the effective date of the revaluation; b) whether an independent valuer was involved; c) the methods and significant assumptions applied in estimating the items’ fair values; and d) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model. |
17.32A |
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