[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29636":3,"doc-seo-29636":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},29636,7971461740909,"Levi","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",8,"Research & Report","Financial Reporting IAS16 & 40","This document outlines the regulatory framework for financial reporting, specifically focusing on IAS 16 (Property, Plant, and Equipment) and IAS 40 (Investment Property). It details the initial recognition and subsequent measurement of these assets, including criteria for recognition, cost components, and revaluation models. The process covers tangible items, intangible assets, and non-current assets held for sale or investment purposes. Key aspects include the definition of PPE, recognition criteria based on future economic benefits and reliable cost calculation, and the components of initial cost such as trade discounts, import duties, and directly attributable costs. The document also explores the presentation and implications of revaluation surpluses and losses, both under the cost model and fair value model, for both PPE and Investment Property. It specifies the appropriate journal entries for revaluations, considers the treatment of revaluation surpluses and deficits, and elaborates on the distinction between IAS 16 and IAS 40 in specific conversion scenarios. The broader components of financial reporting are also briefly touched upon, including annual accounts, financial statements, leases, revenue, and earnings per share, as well as the overall process of financial reporting for group companies.","cbCaisWZZMD4lTEg","https://ap.wps.com/l/cbCaisWZZMD4lTEg","pdf",4940281,1,1778283643,{"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":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","financial-reporting-ias16-40","",{"@graph":29,"@context":61},[30,47],{"@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/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/financial-reporting-ias16-40/29636",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]