its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates.the cost of the item can be measured reliably.Īn item of property, plant and equipment is initially measured at its cost.it is probable that future economic benefits associated with the item will flow to the entity and.The cost of an item of property, plant and equipment is recognised as an asset if, and only if: ![]() Property, plant and equipment includes bearer plants related to agricultural activity.
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