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Friday 19 September 2014

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IFRS Interpretations Committee

IAS 16 Classification of servicing equipment


 Narrow scope amendments (Annual Improvements)

IAS 16 Property, Plant and Equipment: Classification of servicing equipment

The IASB responded to a request to address a perceived inconsistency in the classification requirements for servicing equipment.

Project stages

Deliberations

Issued Documents

Completed - Amendment included in Annual Improvements to IFRSs (2009 -2011 Cycle) published in May 2012