[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29446":3,"doc-seo-29446":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29446,687197207639,"Asher","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","FA Tutorial 3 IAS 16","IAS 16 Property, Plant and Equipment is applied through recognition criteria and practical depreciation scenarios. The material defines key PPE measurement concepts including recognition after accumulated depreciation and impairment, acquisition cost components, disposal-related estimates, residual value subtraction, and systematic depreciation allocation over useful life. Multiple worked questions test carrying amount calculations, when depreciation begins, straight-line versus reducing-balance methods, capitalisation of directly attributable costs, monthly depreciation, and component cost treatment. Additional questions address time-apportioned depreciation for computer systems and comparative calculations for different assets using proportionate policies.","cbCaisinQ4ohQJRN","https://ap.wps.com/l/cbCaisinQ4ohQJRN","pdf",433860,1,1778282938,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","fa-tutorial-3-ias-16","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/fa-tutorial-3-ias-16/29446",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]