ダイスふる制作レポート Unityでアプリ個人開発Property Plant & Equipment are tangible assets held for use in production or supply of goods and services for more than one period. The document discusses the initial recognition and measurement of PPE, depreciation methods, revaluation, impairment, and disclosure requirements under IAS 16. Key points include how to determine the cost of PPE, calculate depreciation using methods like straight-line
