1. Explain what assets constitute the property, plant and equipment as per IAS16. 2. Discuss the recognition criteria fo

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1. Explain what assets constitute the property, plant and equipment as per IAS16. 2. Discuss the recognition criteria fo

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1. Explain what assets constitute the property, plant and
equipment as per IAS16.
2. Discuss the recognition criteria for property, plant and
equipment as per IAS16.
3. Discuss the conditions under which property, plant and
equipment can be derecognized as per IAS16.
4. Explain the key characteristics of an intangible asset.
5. How does the principles for amortisation of intangible assets
differ from those for depreciation of property, plant and
equipment?
6. Explain difference between research and development
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