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List the objectives of accounting for property, plant and equipment. Explain the concept of commercial substance originally outlined in SFAS No . 1 5 8

List the objectives of accounting for property, plant and equipment.
Explain the concept of commercial substance originally outlined in SFAS No.158.
How did SFAS No.116, now FASB ASC 605-10-15-3, change the accounting for donated assets?
What three questions must be answered before the amount of the depreciation charge can be computed?
Discuss accounting for the impairment of assets as outlined in IAS No.36.
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