Deloitte Property Plant And Equipment Guide

21 Property Plant and Equipment 9 22 Scope Exclusions 9 221 Leases of Intangible Assets 11 222 Leases to Explore for or Use Nonregenerative Resources and Leases of Biological Assets 11 223 Leases of Inventory 13 224 Leases of Assets Under Construction 13 225 Other Scope Exclusions 14. Topics covered include the initial measurement of assets accounting for dismantling costs depreciation subsequent measurement of property plant and equipment and the impact of impairment.

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Property plant and equipment and the impairment or disposal of long-lived assets in ASC 360 1.

Deloitte property plant and equipment guide. Deloitte Accounting Research Tool. April 16 - 17. IGAAP IFRS Literature Deloitte Newsletters Help.

IAS 16 Property Plant and Equipment outlines the accounting treatment for most types of property plant and equipment. US business impact of COVID-19. 50 percent ownership interest in one power plant with capacity to produce approximately 6300 MW.

Restart and recover with confidence. Upcoming Viewpoint system upgrade. ASC 360-10 provides guidance on accounting for property plant and equipment and the related accumulated depreciation on those assets.

88 of employees at Deloitte say it is a great place to work. Derecognition of items of property plant and equipment retired or disposed of should be determined in accordance with IAS 16. This Subtopic also includes guidance on the impairment or disposal of long-lived assets.

IGAAP IFRS Literature Deloitte Newsletters Help. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member. Transfers and Servicing of Financial Assets Roadmaps Currently Available Only as a PDF QA to Roadmap Quick Reference Guide.

Deloitte Accounting Research Tool. Viewpoint users may experience intermittent slowness Friday April 16 from 10pm ET until Saturday April 17 at 12pm ET. Real jobs from real companies.

16 Property Plant and Equipment. Practice Guide November 2012. This Deloitte e-learning module provides training in the background scope and principles under IAS 16 Property Plant and Equipment and the application of this Standard.

Volume A - A guide to IFRS reporting Volume B - Financial Instruments - IFRS 9 and related Standards Volume C - Financial Instruments. As the worlds largest professional services organization Deloitte works across four key business areas audit advisory consulting and tax. On April 2 2015 Dynegy Inc.

Only verified open positions at top companies. Property Plant and Equipment Assets Property Plant and Equipment Assets Services. Deloitte Accounting Research Tool.

48 Property Plant and Equipment 111 481 PPE Subject to Asset Retirement Obligations 111 482 Mineral Rights and Mining Assets 112 49 Assets That the Acquirer Does Not Intend to Use or Intends to Use in a Manner Other Than Their Highest and Best Use 113 410 Intangible Assets 113. Completed its acquisition of Duke Energy Corps nonregulated Midwest generation assets which includes ownership interest in 11 power plants with capacity to produce approximately 6100 MW. Deloitte Life Sciences Industry Accounting Guide 1113 Definition of a Lease The new leasing standard states that a contract is or contains a lease if the contract gives a customer the right to control the use of identified property plant or equipment an identified asset.

A7 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. ASC 360-10 notes that long-lived tangible assets include land and land improvements buildings machinery and equipment and furniture and fixtures.

Compensation from third parties for items of property plant and equipment that were impaired lost or given up should be included in. The purpose of this practice guide is to highlight some of the financial reporting implications of disasters for entities reporting. Volume A - A guide to IFRS reporting Volume B - Financial Instruments - IFRS 9 and related Standards Volume C - Financial Instruments.

Deloitte A Roadmap to the Preparation of the Statement of Cash Flows 2020 Chapter 6 Classification of Cash Flows 26 61 Investing Activities 26 611 Securities Lending 27 612 Distributions From Equity Method Investments 28 613 Property Plant and Equipment Acquired on Account 30 614 Securities 32. Property Plant and Equipment Basis for Conclusions on IAS 16 Property. Register for Dbriefs webcasts.

We would like to show you a description here but the site wont allow us. 410 Property Plant and Equipment 64 411 Leases 65 4111 Before the Adoption of ASU 2016-02 65 4112 After the Adoption of ASU 2016-02 66 412 Share-Based Payments 66 413 Deferred Taxes 67 414 Warranty Obligations 67 415 Sales With a Right of Return 68 416 Sales of Future Revenues 68 417 Debt-for-Equity Swap 69.

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