Cool Property Plant And Equipment Notes To Financial Statements

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Property plant and equipment notes to financial statements. Changes in net property plant and equipment are analyzed in the following table. IP Group illustrative consolidated financial statements 3 Notes to the consolidated financial statements 19 Independent auditors report 69 Appendices. The recoverable amount of property plant and equipment is determined as the higher of the fair value less cost to sell and its value in use.

The notes to the financial statements say that plant and equipment is held under the cost model. Clicke Here For Sample In Excel Template. Financial Reporting and Analysis Learning Sessions.

11 Property plant and equipment. The construction of specialised equipment and logistic services. 15 Property Plant and Equipment Accounting policies.

Notes to the Balance Sheet. As such the likelihood of future asset impairment cant be calculated. Items of property plant and equipment are measured at cost less accumulated depreciation and impairment.

Office equipment fixtures fittings renovations and. Notes to the consolidated annual financial statements and related accounting policies NOTE 4. The carrying amount of property plant and equipment under finance lease contracts at year-end 2018 amounted to CHF 8 million 2017.

Reading 26 LOS 26l. Depreciation relating to property plant and equipment under finance lease amounted to CHF 07 million 2017. In 2014 the heading Disposals mainly includes the impact of sales in the Upstream segment sale of Block 15 06 in Angola and the Shah Deniz field in Azerbaijan.