IAS16中定义财产、厂房和设备被认为是一个公司为生产或供应商品或服务

Property, plant and equipment defined in IAS16 are considered to be tangible assets owned by a company for the production or supply of goods or services, leased to others or for management purposes, and expected to be used in more than one period. They are initially measured at their cost, and then use cost or revaluation models to measure the amount that should be depreciated systematically over their useful life

IAS16 defines property, plant and equipment as tangible assets owned by a company for production or supplier goods or services, leased to others or for administrative purposes and expected to be in use for more than one period. They are initially measured at their cost and then systematically allocated depreciable amounts over their useful life using cost or revaluation models

As defined in ias16, property, plant and equipment are considered to be tangible assets owned by a company for the production or supply of goods or services, lease to others, or management purposes, and are expected to be used for more than one period. They are initially measured at their cost, and then are measured using cost or revaluation models to systematically allocate the amount of depreciation over their useful lives