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PPE

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › PPE

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • October 29, 2019 at 6:03 pm #551160
    niki27
    Member
    • Topics: 82
    • Replies: 15
    • ☆☆

    Dear sir,
    Theres a line regarding IAS 16 that says this
    “Where these costs are incurred over a period of time (such as employee benefits), the period for which the costs can be included in the cost of PPE ends when the asset is ready for use, even if the asset is not brought into use until a later date. ”

    Does this mean that costs that are directly attributable to the asset can only be capitalized until the asset is ready for use and not after?

    Thanks.

    October 30, 2019 at 7:36 am #551192
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3413
    • ☆☆☆☆☆

    Perfect – yes

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