... necessaryconsequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC-13, SIC-21, SIC-22 and SIC-32. IAS 16 1136© IASCF33 If there is no market-based evidence of ... in an accounting estimate in accordance with IAS 8. IAS 16 © IASCF 1125International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out inparagraphs 1–83 and the Appendix. ... combinations; IAS 16 © IASCF 1123International Accounting Standard 16 Property, Plant and EquipmentThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property,...