Restrictions, pledges, construction expenditure and commitments

Learning objectives

• Identify in a file the items to be disclosed: pledges, commitments, expenditure on items in the course of construction.L2, L3

Normative references

• IAS 16 §74Disclosures: existence and amounts of restrictions on title and of property, plant and equipment pledged as security for liabilities; expenditure recognised in the carrying amount of items in the course of construction; contractual commitments for the acquisition of property, plant and equipment.

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

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