How to Account for Spare Parts under IFRS - CPDbox - Making IFRS Easy

One of the biggest issues related to property, plant and equipment is accounting for spare parts, servicing equipment, stand-by equipment and similar items. IFRS standards are pretty silent about this topic, the guidance is very limited and as a result, companies need to rely on

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Classification of expenses in profit or loss under IAS 1 (IFRS) - CPDbox answers

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IAS 16 Property, Plant and Equipment - summary - CPDbox - Making IFRS Easy

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IAS 37 Provisions, Contingent Liabilities and Contingent Assets - CPDbox - Making IFRS Easy

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