Property, Plant and Equipment (PPE) কি?
International Accounting Standard (IAS) 16.6 অনুযায়ী-
”Property, plant and equipment are tangible items that:
(a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and
(b) are expected to be used during more than one period.”
”Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.”
Impairment Loss কি?
”An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.“
Carrying amount কি?
”Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.”
Fair value কি?
“Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.”
Entity‑specific value কি?
”Entity‑specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.”
Recoverable amount কি?
“Recoverable amount is the higher of an asset’s fair value less costs of disposal and its value in use.”
Property, plant and equipment খাতের ব্যয় কখন Recognize করতে হবে?
IAS 16.7 অনুযায়ী-
"The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if:
(a) it is probable that future economic benefits associated with the item will flow to the entity; and
(b) the cost of the item can be measured reliably."
Property, plant and equipment খাতের ব্যয় কিভাবে Recognize করতে হবে?
IAS 16.15 অনুযায়ী-
"An item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost."
IAS 16.16 অনুযায়ী-
"The cost of an item of property, plant and equipment comprises:
(a) its purchase price, including import duties and non‑refundable purchase taxes, after deducting trade discounts and rebates.
(b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
(c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period."
Property, plant and equipment খাতের ব্যয় কিভাবে Measure করতে হবে?
IAS 16.30 অনুযায়ী-
"After recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses."
IAS 16.31 অনুযায়ী-
"After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period."
IAS 16.36 অনুযায়ী-
"If an item of property, plant and equipment is revalued, the entire class of property, plant and equipment to which that asset belongs shall be revalued."
Revaluation এর ফলে Carrying Amount বৃদ্ধি পেলে করণীয় কি?
IAS 16.39 অনুযায়ী-
”If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss.”
Revaluation এর ফলে Carrying Amount হ্রাস পেলে করণীয় কি?
IAS 16.40 অনুযায়ী-
”If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.”
Property, plant and equipment (PPE) এর Depreciation method কি হবে?
IAS 16.60 অনুযায়ী-
"The depreciation method used shall reflect the pattern in which the asset’s future economic benefits are expected to be consumed by the entity."
IAS 16.61 অনুযায়ী-
"The depreciation method applied to an asset shall be reviewed at least at each financial year‑end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern. Such a change shall be accounted for as a change in an accounting estimate in accordance with IAS 8.."
Property, plant and equipment (PPE) কখন Derecognise করতে হবে?
IAS 16.67 অনুযায়ী-
”The carrying amount of an item of property, plant and equipment shall be derecognised:
(a) on disposal; or
(b) when no future economic benefits are expected from its use or disposal.”
Property, plant and equipment (PPE) কিভাবে Disclose করতে হবে?
IAS 16.73 অনুযায়ী-
"The financial statements shall disclose, for each class of property, plant and equipment:
(a) the measurement bases used for determining the gross carrying amount;
(b) the depreciation methods used;
(c) the useful lives or the depreciation rates used;
(d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and
(e) a reconciliation of the carrying amount at the beginning and end of the period showing:
(i) additions;
(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;
(iii) acquisitions through business combinations;
(iv) increases or decreases resulting from revaluations under paragraphs 31, 39 and 40 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36;
(v) impairment losses recognised in profit or loss in accordance with IAS 36;
(vi) impairment losses reversed in profit or loss in accordance with IAS 36;
(vii) depreciation;
(viii) the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity; and
(ix) other changes."
IAS 16.74 অনুযায়ী-
The financial statements shall also disclose:
(a) the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities;
(b) the amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction; and
(c) the amount of contractual commitments for the acquisition of property, plant and equipment."
তথসূত্রঃ IAS 16.
