Exercises
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Objective and scope of IAS 16
Chapter 1 · Objective and scope · 12 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective and scope12 exercises
- 02Definitions12 exercises
- 03Recognition15 exercises
- 04Subsequent costs12 exercises
- 05Measurement at recognition46 exercises
- 06Measurement after recognition: model choice and cost model13 exercises
- 07Revaluation model29 exercises
- 08Depreciation52 exercises
- 09Impairment and compensation13 exercises
- 10Derecognition16 exercises
- 11Disclosure13 exercises
- 12Transition and effective dates3 exercises
Target a conceptThe exercises of a single concept.
- Objective of the standardFragile2 exercises
- General scopeFragile3 exercises
- Scope exclusionsFragile5 exercises
- Investment property under the cost modelFragile1 exercise
- Bearer plantsFragile4 exercises
- Definition of property, plant and equipmentFragile6 exercises
- Measurement definitionsFragile7 exercises
- Recognition criteriaFragile8 exercises
- Spare parts, stand-by and servicing equipmentFragile5 exercises
- Unit of measure and aggregationFragile4 exercises
- Safety and environmental equipmentFragile3 exercises
- Day-to-day servicingFragile6 exercises
- Replacement of partsFragile7 exercises
- Major inspections and overhaulsFragile5 exercises
- Measurement at cost on initial recognitionFragile4 exercises
- Purchase priceFragile11 exercises
- Directly attributable costsFragile10 exercises
- Dismantling, removal and restoration costsFragile4 exercises
- Costs excluded from the cost of an itemFragile8 exercises
- Cessation of capitalisationFragile6 exercises
- Proceeds before intended useFragile3 exercises
- Incidental operationsFragile3 exercises
- Self-constructed assetsFragile4 exercises
- Deferred payment beyond normal credit termsFragile5 exercises
- Exchanges of assetsFragile8 exercises
- Government grants reducing costFragile3 exercises
- Choice of cost or revaluation model by classFragile4 exercises
- Cost modelFragile5 exercises
- Owner-occupied property backing direct participation contractsFragile1 exercise
- Changes in decommissioning liabilitiesFragile5 exercises
- Conditions of the revaluation modelFragile5 exercises
- Fair value measurement for revaluationFragile4 exercises
- Frequency of revaluationsFragile2 exercises
- Accumulated depreciation at revaluationFragile4 exercises
- Revaluation of an entire classFragile6 exercises
- Revaluation increasesFragile7 exercises
- Revaluation decreasesFragile7 exercises
- Transfer of revaluation surplus to retained earningsFragile5 exercises
- Income tax effects of revaluationFragile2 exercises
- Component approachFragile12 exercises
- Recognition of the depreciation chargeFragile6 exercises
- Depreciable amount and depreciation periodFragile5 exercises
- Residual valueFragile5 exercises
- Useful lifeFragile4 exercises
- Land and buildingsFragile6 exercises
- Depreciation methodsFragile8 exercises
- Revenue-based depreciation methodsFragile2 exercises
- Start of depreciationFragile3 exercises
- Cessation of depreciationFragile3 exercises
- Review of useful life, residual value and methodFragile7 exercises
- Impairment by reference to IAS 36Fragile9 exercises
- Compensation from third partiesFragile7 exercises
- Derecognition triggersFragile4 exercises
- Gain or loss on derecognitionFragile7 exercises
- Date of disposalFragile2 exercises
- Measurement of disposal considerationFragile1 exercise
- Items held for rental routinely soldFragile2 exercises
- Sale and leasebackFragile1 exercise
- Disclosures by class: bases, methods, livesFragile2 exercises
- Carrying amount reconciliationFragile3 exercises
- Restrictions, pledges, construction expenditure and commitmentsFragile2 exercises
- Disclosure of proceeds before intended useFragile2 exercises
- Depreciation judgments and changes in estimatesFragile2 exercises
- Revaluation disclosuresFragile2 exercises
- Impairment disclosuresFragile3 exercises
- Encouraged disclosuresFragile1 exercise
- Transition provisions of amendmentsFragile3 exercises
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