This paper discusses a rule of paragraph 41 of International Accounting Standard (IAS 16), Property, Plant, and Equipment (PPEs). A rule of paragraph 41 of IAS 16 is appropriate when a procedure of revaluation is implemented once only, but when procedures of revaluation of PPEs are implemented more than once, this rule is inappropriate. A rule of paragraph 41 is not assumed in case revaluations are implemented more than once, so this rule needs to be amended to a rule that is assumed in case revaluations are implemented more than once. If one of purposes of revaluations is to implement transparent report about PPEs, when a procedure based a rule of paragraph 41 is conducted, this purpose is failed to meet. This paper proposes a revision of a rule of paragraph 41 of IAS 16 to meet this purpose.
国際会計基準第16号「有形固定資産」第41項の規定に関する一考察
KJ00007972619.pdf
(432.24KB)
