External resource

IAS 16 Property, Plant and Equipment overview

Official IFRS Foundation overview used for bounded comparisons of property, plant, and equipment measurement and depreciation.

Authority and currency

About this authority

Publisher: IFRS Foundation
Standing: Primary authority
Version: IAS 16 overview accessed 2026-08-25
Relevant parts: Official overview; authorized Standard access required for paragraph-level work
Currency: current · checked Aug 25, 2026

Open the primary source

IAS 16 governs recognition, carrying amounts, depreciation, and impairment for property, plant, and equipment. The course uses it only to contrast the IFRS treatment of significant components with the primary US-GAAP analysis.