IAS 16 Property, plant and equipment Forums › ACCA Forums › ACCA FR Financial Reporting Forums › IAS 16 Property, plant and equipment This topic has 0 replies, 1 voice, and was last updated 12 years ago by Bluelish. Viewing 1 post (of 1 total) Author Posts May 21, 2014 at 9:20 pm #169994 BluelishMember Topics: 1Replies: 1☆ explain IAS 16’s requirement regarding the revaluation of non-current asset and the accounting treatment of surplus and deficit on revaluation and gain and losses on disposal.. Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In