IAS 16 PPE explained + Free Checklist, relevant in 2026

Free download: IAS 16 PPE Compliance Checklist, no sign-up needed https://www.cpdbox.com/ias-16-propert... 2026 note: This IAS 16 summary remains relevant. IAS 16 Property, Plant and Equipment covers recognition, measurement, depreciation, revaluation, impairment links and derecognition of tangible fixed assets used in the business. This video is a short practical summary of IAS 16. It does not replace the full standard. You can access the official IFRS Standards through the IFRS Foundation’s website. Content: 00:00 Introduction to IAS 16 Property, Plant and Equipment 00:53 Main issues with PPE: definition and recognition 01:38 Definition of property, plant and equipment 02:15 Recognition criteria for PPE 04:00 Subsequent costs and major inspections 04:15 Initial measurement at cost 05:44 Cost model vs revaluation model 06:39 Revaluation surplus and revaluation decrease 07:27 Depreciation: key parameters 08:45 Depreciation methods and annual review 09:29 Derecognition and disposals 10:20 Wrap up Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ Subscribe to Silvia’s free newsletter: https://www.cpdbox.com/ #IFRS #IAS16 #PPE #IFRSaccounting