11 The stripping activity assets classification as a tangible or intangible asset is the same as the existing asset.

Decommissioning liabilities included in the cost of property, plant and equipment

decommissioning liabilities included in the cost of property, plant and equipment (paragraph 25E

decommissioning liabilities included in the cost of property, plant and equipment (paragraphs D21 and D21A

An item of property, plant and equipment has a carrying amount of 100 and a tax base of 60.

The cost of an item of property, plant and equipment is the cash price equivalent at the recognition date.

From the point of view of the assets, the municipality owns a financial asset (shares in its intermunicipal organisation) instead of a tangible asset (sewers).

From the point of view of the assets, the municipality owns a financial asset (shares in its intermunicipal organisation) instead of a tangible asset (sewers).

An item of property, plant and equipment with a cost of 100 and a carrying amount of 80 is revalued to 150.

investment property and costs incurred subsequently to add to, replace part of, or service

The investment may be carried out by one or more beneficiaries or concern a tangible asset or intangible asset used by one or more beneficiaries.

To determine whether a leased asset has become impaired, an entity applies IAS 36 Impairment of Assets.