Encouraged disclosures

Learning objectives

• Distinguish required disclosures from encouraged disclosures.L3, L4

Normative references

• IAS 16Encouraged disclosures: temporarily idle assets, fully depreciated assets still in use, assets retired from active use and not classified under IFRS 5, fair value when materially different from the carrying amount (cost model).

Original summaries of the paragraphs (reference register), never a quotation of the standard.

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