IFRS Transport Asset Accounting
Quelle: https://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/
IFRS Transport Asset Accounting refers to the accounting principles and methods prescribed by the International Financial Reporting Standards (IFRS) for recognition, measurement, depreciation, impairment testing and derecognition of transport-related assets (e.g. vehicles, ships, aircraft) in financial statements. It covers initial recognition at cost, subsequent measurement, systematic depreciation and evaluation for potential impairment losses.
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