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  • the accounting planet
  • 10:04 am

this is a introduction to the blogs page

this page will contain a new type of posts made by the accounting planet this new type of posts will not be like the usual posts it will be readable and usually shorter than the normal posts 

  • the accounting planet
  • October 24, 2026
  • 6:43 pm

Information × Standard

As part of the (#Information×Standard) series, this article addresses the treatment of costs and revenues incurred during the trial operation of assets under IAS 16. It outlines the requirements for capitalizing technical testing costs, as well as the accounting treatment for revenues and costs associated with samples—in accordance with IAS 2—up until the point the asset is ready for operation.