Technical Corner

Aug
07

IAS 16 Property, Plant and Equipment & 41 Agriculture

By Panicos Charalambous, FCCA, Director PKC Quality Training Ltd, Director-Professional Studies at P. Stylianides Institute of Accountancy IAS 16 Property, Plant and Equipment & 41 Agriculture (amendments to IAS 16 and IAS 41 effective for annual periods beginning on or after 1 January 2016) This article presents the amendments to IAS 16 and IAS 41 […]

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Aug
07

IAS 40 Investment Property-some practical issues!

By Panicos Charalambous, FCCA, Director PKC Quality Training Ltd, Director-Professional Studies and Senior Lecturer at P. Stylianides Institute of Accountancy IAS 40 Investment Property-some practical issues! This article presents some practical issues in applying IAS 40 Investment Property. Let us first set out the current definition of Investment Property as follows: ‘Investment property is property […]

By admin | Technical Corner
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