chapter 9

Valuation of PPE, other Tangible Fixed Assets and Related Issues of Government Grants and Borrowing Costs

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Tangible fixed assets, such as property, plant and equipment-and investment property, enable companies to produce goods/services and provide marketing and administrative support to their businesses and earn rentals and capital appreciation. They lead to the generation of operational and other revenue, which speaks of their crucial importance. Hence, the need for their proper valuation.

CHAPTER OBJECTIVES

This chapter seeks to enable you to develop knowledge and understanding of:

  • Meaning, identification and significance ...

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