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Ifrs

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34 views4 pages

Ifrs

Uploaded by

Mhmd Karam
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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History of IAS 16

Date Development Comments


August 1980 IAS 16 Accounting for Pr Operative for financial statements covering periods beginning on or

1-Jan-92 Exposure Draft E43 Property, Plant and Equipment published

Dec-93 IAS 16 Property, Plant a Operative for financial statements covering periods beginning on or
(revised as part of the 'Comparability of Financial Statements' project)
April and July 1998 Amended to be consistent Operative for annual financial statements covering periods beginnin

18-Dec-03 IAS 16 Property, Plant a Effective for annual periods beginning on or after 1 January 2005

22-May-08 Amended by Improvements


Effective
t for annual periods beginning on or after 1 January 2009

17-May-12 Amended by Annual Improv


Effective for annual periods beginning on or after 1 January 2013

12-Dec-13 Amended by Annual Impro


Effective for annual periods beginning on or after 1 July 2014

12-May-14 Amended by ClarificationEffective for annual periods beginning on or after 1 January 2016

30-Jun-14 Amended by Agriculture:Effective for annual periods beginning on or after 1 January 2016

14-May-20 Amended by Property, PlEffective for annual periods beginning on or after 1 January 2022
periods beginning on or after 1 January 1983

pment published

periods beginning on or after 1 January 1995

vering periods beginning on or after 1 July 1999

after 1 January 2005

after 1 January 2009

after 1 January 2013

after 1 July 2014

after 1 January 2016

after 1 January 2016

after 1 January 2022


raw 2018 2019
production unit 4500 6000
RM 700 900
L.h 22000 28000
capital cost applied 375000 620000

L.h Rate 13 14
Cost of barrel 320 360
 capital cost  375000 620000

report output/input output/input


1 Raw material productivity 4500 6.4285714 6000 6.6666667 units / barrel
700 900

2 labor productivity 4500 0.2045455 6000 0.2142857 units /L.h


22000 28000

3 capital productivity 4500 0.012 6000 0.0096774 units / spent


375000 620000

4 MFP 4500 0.0050847 6000 0.004491


885000 1336000

PPI adjustment factor 1.0416667

MFP 1282560 0.0046781 0.9200349301


improvement
3.70%

4.76%

-19.35%

-11.68%

-8.00%

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