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Norme comptable internationale 16 Immobilisations corporelles

(Voir IFRS 13 Évaluation de la juste valeur.) Page 2. IAS 16. 2. © IFRS Foundation. Une 



IFRS Foundation

Other Standards have made minor consequential amendments to IAS 16. They include. IFRS 13 Fair Value Measurement (issued May 2011) Annual Improvements to IFRSs 



IFRS 16 Contrats de location

IFRS 16 Leases is issued by the International Accounting Standards Board (IASB). Disclaimer: the IASB the IFRS Foundation



IAS 16 Property plant and equipment 2017 - 07

IAS 16 Property plant and equipment 2017 - 07. 1. Objective. The objective of this Standard is to prescribe the accounting treatment for property



Norme IAS 16 – les immobilisations corporelles

IAS 16 précise qu'une immobilisation corporelle doit être comptabilisée en tant qu'actif si les deux conditions générales de reconnaissance des actifs sont 



fr-ifrs-16-rf-comptable.pdf

IFRS 16 sur les contrats de location. J U I L L E T - A O Û T 2 0 1 6. N°440. RFComptable. 28. Le modèle de comptabilisation des locations pour le preneur.



International Accounting Standard 16 Property Plant and Equipment

EC staff consolidated version as of 16 September 2009. EN – EU IAS 16. FOR INFORMATION PURPOSES ONLY. 1. International Accounting Standard 16.



Exposé-sondage: Immobilisations corporelles—Produit antérieur à l

19 oct. 2017 Exposure Draft ED/2017/4 Property Plant and Equipment—Proceeds before Intended Use (Proposed amendments to. IAS 16) is published by the ...



Exposé-sondage: Agriculture: Plantes productrices (projet de

Exposure Draft ED/2013/8 Agriculture: Bearer Plants (Proposed amendments to IAS 16 and IAS 41) is published by the International Accounting Standards Board 



Leases A guide to IFRS 16

16 juin 2016 IFRS 16 is that the lessee and lessor accounting models are asymmetrical. While the IASB has retained IAS 17's finance lease/operating lease ...

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