Analysis according to IAS 16

1. summary of disclosure requirements of IAS 16 (1-2 pages)
2. Comparative Analysis of disclosures in three financial statements according to the IAS 16 (Nestlè, Novartis and Henkel) that I'm going to upload. (3-4 pages)

Structure of point 2:

• Nestlé: disclosure analysis according to IAS 16 and comments
• Novartis: disclosure analysis according to IAS 16 and comments
• Henkel: disclosure analysis according to IAS 16 and comments
• Comparisons