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IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
It needs to be an encyclopedia article, verified by multiple sources that have this IAS 19 as their main subject. Wikipedia is not a summary of accounting standards. This is not in the form of an encyclopedia article, and it does not have the sources appropriate to an encyclopedia article. The sources on the IFRS page are about IFRS, not IAS 19.
IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance on the valuation and classification of inventories.
As of 21 September 2024, according to Indian government figures, India has the second-highest number of confirmed cases in the world (after the United States of America) with 45,043,037 [4] reported cases of COVID-19 infection and the third-highest number of COVID-19 deaths (after the United States and Brazil) at 533,636 [4] deaths.
Shah Faesal (born 17 May 1983) is an Indian bureaucrat currently posted as Deputy Secretary in the Ministry of Culture (India) [6] [7] In 2010, he became the first Kashmiri to top the Indian Civil Services Examination.
The Civil Services Examination (CSE) is a standardized test in India conducted by the Union Public Service Commission for recruitment to higher civil services in the Government of India, such as the All India Services and Central Civil Services (Group A and a few Group B posts).
IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. [1] [2] It will replace IFRS 4 on accounting for insurance contracts and has an effective date of 1 January 2023. [3]
IFRS 2 is an international financial reporting standard issued in February 2004 . [1] by the International Accounting Standards Board (IASB) to provide guidance on the accounting for share based payments.