IAS 16 - Property, Plant and Equipment

# Reference Concept Name
1 IAS 16 37 b ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory
2 IAS 16 80A ifrs-full:IdentificationOfUnadjustedComparativeInformation
3 IAS 16 80A ifrs-full:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation
4 IAS 16 80A ifrs-full:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
5 IAS 16 37 ifrs-full:MiningPropertyMember
6 IAS 16 37 ifrs-full:CommunicationAndNetworkEquipmentMember
7 IAS 16 37 ifrs-full:LeaseholdImprovementsMember
8 IAS 16 37 ifrs-full:Buildings
9 IAS 16 37 ifrs-full:BuildingsMember
10 IAS 16 37 ifrs-full:OtherPropertyPlantAndEquipment
11 IAS 16 37 ifrs-full:Vehicles
12 IAS 16 37 ifrs-full:ConstructionInProgress
13 IAS 16 37 ifrs-full:ComputerEquipmentMember
14 IAS 16 37 ifrs-full:OtherPropertyPlantAndEquipmentMember
15 IAS 16 37 ifrs-full:VehiclesMember
16 IAS 16 37 ifrs-full:MiningAssetsMember
17 IAS 16 37 ifrs-full:OilAndGasAssets
18 IAS 16 37 ifrs-full:MiningAssets
19 IAS 16 37 ifrs-full:ConstructionInProgressMember
20 IAS 16 37 ifrs-full:OilAndGasAssetsMember
21 IAS 16 37 ifrs-full:PowerGeneratingAssetsMember
22 IAS 16 37 ifrs-full:PropertyPlantAndEquipmentUnderOperatingLeasesMember
23 IAS 16 37 ifrs-full:NetworkInfrastructureMember
24 IAS 16 37 a ifrs-full:Land
25 IAS 16 37 a ifrs-full:LandMember
26 IAS 16 37 b ifrs-full:LandAndBuildingsMember
27 IAS 16 37 b ifrs-full:LandAndBuildings
28 IAS 16 37 c ifrs-full:MachineryMember
29 IAS 16 37 c ifrs-full:Machinery
30 IAS 16 37 d ifrs-full:ShipsMember
31 IAS 16 37 d ifrs-full:Ships
32 IAS 16 37 e ifrs-full:OwnedAircraftMember
33 IAS 16 37 e ifrs-full:AircraftUnderFinanceLeaseMember
34 IAS 16 37 e ifrs-full:Aircraft
35 IAS 16 37 e ifrs-full:AircraftMember
36 IAS 16 37 f ifrs-full:MotorVehiclesMember
37 IAS 16 37 f ifrs-full:MotorVehicles
38 IAS 16 37 g ifrs-full:FixturesAndFittings
39 IAS 16 37 g ifrs-full:FixturesAndFittingsMember
40 IAS 16 37 h ifrs-full:OfficeEquipmentMember
41 IAS 16 37 h ifrs-full:OfficeEquipment
42 IAS 16 37 i ifrs-full:BearerPlants
43 IAS 16 37 i ifrs-full:BearerPlantsMember
44 IAS 16 39 ifrs-full:RevaluationSurplusMember
45 IAS 16 39 ifrs-full:RevaluationSurplus
46 IAS 16 73 ifrs-full:DisclosureOfPropertyPlantAndEquipmentTable
47 IAS 16 73 ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis
48 IAS 16 73 ifrs-full:PropertyPlantAndEquipmentMember
49 IAS 16 73 ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
50 IAS 16 73 a ifrs-full:MeasurementBasesPropertyPlantAndEquipment
51 IAS 16 73 b ifrs-full:DepreciationMethodPropertyPlantAndEquipment
52 IAS 16 73 c ifrs-full:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
53 IAS 16 73 d ifrs-full:AccumulatedImpairmentMember
54 IAS 16 73 d ifrs-full:AccumulatedDepreciationAndAmortisationMember
55 IAS 16 73 d ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
56 IAS 16 73 d ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember
57 IAS 16 73 d ifrs-full:GrossCarryingAmountMember
58 IAS 16 73 e ifrs-full:ChangesInPropertyPlantAndEquipment
59 IAS 16 73 e ifrs-full:PropertyPlantAndEquipment
60 IAS 16 73 e ifrs-full:CarryingAmountMember
61 IAS 16 73 e ifrs-full:DisposalsAndRetirementsPropertyPlantAndEquipment
62 IAS 16 73 e ifrs-full:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
63 IAS 16 73 e ifrs-full:RetirementsPropertyPlantAndEquipment
64 IAS 16 73 e ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
65 IAS 16 73 e ifrs-full:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment
66 IAS 16 73 e ifrs-full:IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment
67 IAS 16 73 e ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
68 IAS 16 73 e ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
69 IAS 16 73 e i ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
70 IAS 16 73 e ii ifrs-full:DisposalsPropertyPlantAndEquipment
71 IAS 16 73 e ii ifrs-full:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment
72 IAS 16 73 e iii ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
73 IAS 16 73 e iv ifrs-full:RevaluationIncreaseDecreasePropertyPlantAndEquipment
74 IAS 16 73 e iv ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
75 IAS 16 73 e iv ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
76 IAS 16 73 e ix ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
77 IAS 16 73 e v ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
78 IAS 16 73 e vi ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
79 IAS 16 73 e vii ifrs-full:DepreciationPropertyPlantAndEquipment
80 IAS 16 73 e viii ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
81 IAS 16 74 a ifrs-full:PropertyPlantAndEquipmentPledgedAsSecurity
82 IAS 16 74 a ifrs-full:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
83 IAS 16 74 a ifrs-full:PropertyPlantAndEquipmentRestrictionsOnTitle
84 IAS 16 74 b ifrs-full:PropertyPlantAndEquipmentExpendituresRecognisedForConstructions
85 IAS 16 74 c ifrs-full:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
86 IAS 16 74 d ifrs-full:CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment
87 IAS 16 75 a ifrs-full:DepreciationPropertyPlantAndEquipment
88 IAS 16 75 b ifrs-full:AccumulatedDepreciationAndAmortisationMember
89 IAS 16 75 b ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember
90 IAS 16 77 ifrs-full:PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets
91 IAS 16 77 a ifrs-full:EffectiveDatesOfRevaluationPropertyPlantAndEquipment
92 IAS 16 77 b ifrs-full:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment
93 IAS 16 77 e ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
94 IAS 16 77 f ifrs-full:PropertyPlantAndEquipmentRevaluationSurplus
95 IAS 16 77 f ifrs-full:RevaluationIncreaseDecreasePropertyPlantAndEquipment
96 IAS 16 77 f ifrs-full:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
97 IAS 16 79 a ifrs-full:PropertyPlantAndEquipmentTemporarilyIdle
98 IAS 16 79 b ifrs-full:PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated
99 IAS 16 79 c ifrs-full:PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse
100 IAS 16 79 d ifrs-full:FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount