Accounting Treatment of Property, Plant and Equipment - ACCG923

ACCG923

Executive Summary
In this paper, research has been done relating to different judgement applied by the
professionals of the entity. The accounting treatment of PPE has been examined and
evaluated. The necessary disclosures of PPE by the entity in the notes to accounts have also
been considered while reporting. Different models for the subsequent and initial recognition
of leased as well as other depreciating assets have been evaluated. The effect of changes in
the accounting policy and estimates have also been considered.

Table of Contents
Executive Summary...................................................................................................................2
Introduction................................................................................................................................4
Findings and Analysis................................................................................................................4
Conclusion..................................................................................................................................7
References..................................................................................................................................8