IFRS® Standards

Exposure Draft, Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)


The Accounting Standards Board (AcSB) proposes, subject to comments received following exposure, to incorporate into Part I of the CPA Canada Handbook – Accounting, amendments to IAS 16 Property, Plant and Equipment.

Staff Contact(s)

Rebecca Villmann, CPA, CA, CPA (Illinois)

Director, Reporting Initiatives and Research


The IASB’s Exposure Draft includes a Basis for Conclusions that is not part of this Exposure Draft. The Basis for Conclusions may provide useful information to stakeholders.