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Asset impairment was first addressed by the International Accounting Standards Board (IASB) in IAS 16, which became effective in 1983. [2] It was replaced by IAS 36, effective July 1999. [2] In United States GAAP, the Financial Accounting Standards Board (FASB) introduced the concept in 1995 with the release of SFAS 121. [3]
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991
PPE designed for and used by the armed forces or in the maintenance of law and order; PPE for self-defence (e.g. aerosol canisters, personal deterrent weapons); PPE designed and manufactured for personal use against adverse atmospheric conditions (e.g. seasonal clothing, umbrellas), damp and water (e.g. dish-washing gloves) and heat;
A doctor wearing personal protective equipment for treating patients with COVID-19. The use of personal protective equipment (PPE) is inherent in the theory of universal precaution, which requires specialized clothing or equipment for the protection of individuals from hazard. [1]
The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting.
Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1] [2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture , fixtures , or other equipment that have no permanent connection to the structure of a building or utilities. [ 3 ]
Additionally, some PPE, such as respirators, increase physiological effort to complete a task and, therefore, may require medical examinations to ensure workers can use the PPE without risking their health. Employers should not depend solely on personal protective equipment (PPE) [18] to manage hazards when more effective controls are available ...