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.