Property, Plant and Equipment

The Positive and Negative International Critique of IAS 16: Property, Plant and Equipment

You are required to conduct secondary research on the current critique that exists with respect to the following International Accounting

Standard:

IAS 16: Property, Plant and Equipment

DO NOT provide a long overview of the Standard itself. A brief description may be provided, but he purpose is to summarise international

critique with respect to the particular Standard. The dissertation should clearly indicate proper research on the following:
– A brief overview of the Standard
– Positive international critique with respect to the Standard (perceived strengths)
– Negative international critique with respect to the Standard (perceived weaknesses)
– Practical evidence supporting your findings (may be cited)
– A summary of international recommendations as to how the Standard can be improved

Please refer to the additional materials for additional information and guidelines.

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