[Demo] IAS 16 – Property Plant and Equipment

Which of the following is not a principal issue in accounting for property, plant and equipment?

IAS 16 applies to bearer plants but it does not apply to the produce on bearer plants.

The __________ of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Which of the following is not an example of directly attributable costs?