How to Account for Spare Parts under IFRS - CPDbox - Making IFRS Easy

One of the biggest issues related to property, plant and equipment is accounting for spare parts, servicing equipment, stand-by equipment and similar items. IFRS standards are pretty silent about this topic, the guidance is very limited and as a result, companies need to rely on

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5-step Model for Revenue Recognition under IFRS 15 + Example + Journal entries

IAS 16 – Accounting of spare parts, stand-by equipment and servicing equipment

The Best of CPDbox 2015 - CPDbox - Making IFRS Easy

IAS 16 – Accounting of spare parts, stand-by equipment and servicing equipment – Discovernlearn

2021 IFRS 1 First-Time Adoption of International Financial Reporting Standards - Final, PDF, International Financial Reporting Standards

Bad Debt Provision Under IFRS 9 PDF, PDF, Credit

IAS 37 Provisions, Contingent Liabilities and Contingent Assets - CPDbox - Making IFRS Easy

IAS 16 – Accounting of spare parts, stand-by equipment and servicing equipment

Bad Debt Provision Under IFRS 9 PDF, PDF, Credit