Our Property, plant, equipment and other assets guide answers your questions about the accounting for PPE and other related assets. Topics include:
To help you navigate this PwC guide, all references, within the PPE guide and to other PwC guides, are linked and will take you directly to the referenced guidance.
Certain updates to reflect changes due to recent standard setting activity and to add new interpretive guidance have been made. Clarifications were added to the guidance on the capitalization of costs, including capitalized software, and disposals. See Appendix D, Summary of significant changes, for information on the most recent updates.
© 2016 - 2018 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.