IAS 16, IAS 40, IAS 23, IAS 38

IAS 16: Property, Plant, and Equipment objectives: To prescribe the accounting treatment for property, plant, and equipment, ensuring that financial statements provide relevant information about an entity’s investment in these assets and any changes in that investment.

IAS 40: Investment Property objectives: To prescribe the accounting treatment and disclosure requirements for investment property, ensuring transparency and relevant information about properties held for rental income or capital appreciation.

IAS 23: Borrowing Costs objectives: To prescribe the accounting treatment for borrowing costs, ensuring that borrowing costs directly attributable to the acquisition, construction, or production of a qualifying asset are capitalized, while other borrowing costs are expensed.

IAS 38: Intangible Assets objectives: To prescribe the accounting treatment for intangible assets, establishing criteria for their recognition and measurement, and ensuring that financial statements reflect the nature and value of these assets, which are expected to generate future economic benefits.