IAS 36 Property, Plant and Equipment
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Property, plant, and equipment shortly known as PP&E are a company's physical or tangible long-term assets that have a life of more than one year. As per the course IAS 36 Property, Plant and Equipment; examples of PP&E includes the following:
- Buildings
- Machinery
- Land
- Office equipment
- Furniture
- Vehicles
Fixed assets, also known as long-lived assets, as per the course IAS 36 Property, Plant and Equipment, tangible assets or property, plant and equipment, is a term used in accounting for assets and property that is not converted into cash. As there is difference in fixed and current assets, such as, cash or bank accounts, because the latter are liquid assets.
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