أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
During the5 years before construction, the
land will be idle. The land should be reported as:
a. property, plant, and equipment.
b. land expense.
c. a long-term investment.
d. an intangible asset.
Property, Plant & Eqipment.
a. Poperty, Plant and Equipemnet because
i. IAS 16 specifically requires it to be classified as such.
ii. there is no other Accounting Standard requiring disclosure of the same alternatively.