Table of Contents for Dissertation on PPE (IAS16)

Table of Contents
Property, Plant and Equipment (IAS 16) (Title Page) .......................................................... i
Dedication .................................................................................................................................ii
Acknowledgements ................................................................................................................ iii
Abstract.................................................................................................................................... iv
Table of Contents ..................................................................................................................... v
Chapter 1: Introduction .......................................................................................................... 1
1.1 Background to the study ............................................................................................... 1

1.1.1 The history of accounting and its link with mythology ....................................... 1

1.1.2 GAAP and IFRS...................................................................................................... 3

1.1.3. The IAS ................................................................................................................... 9

1.2 Research problem ........................................................................................................ 11

1.3 Aim and objectives of the study .................................................................................. 11

1.4 Rationale of the study .................................................................................................. 12

Chapter 2: Literature Review ............................................................................................... 13
2.1 Introduction .................................................................................................................. 13

2.2 Overview ....................................................................................................................... 13

2.2.1 The IAS .................................................................................................................. 13

2.2.2 IAS 16 – Property, Plant and Equipment ........................................................... 15

2.3 Definitions ..................................................................................................................... 15

2.4 Recognition of IAS 16 .................................................................................................. 17

2.4.1 Recognition – An overview ................................................................................... 17

2.4.2 Initial Recognition................................................................................................. 17

2.5 Measurement of PPE items ......................................................................................... 18

2.5.1 Measurement at recognition ................................................................................ 18

2.5.2 Costs ....................................................................................................................... 18

2.5.3 Fair Value .............................................................................................................. 21

2.5.4 Measurement after recognition ........................................................................... 21

2.6 Depreciation of PPE items........................................................................................... 24