The primary IFRS related to property, plant and equipment is found in

Question

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The primary IFRS related to property, plant and equipment is found in IAS 16 - Property, Plant and Equipment and IAS 23 - Borrowing Costs. Option A is incorrect as IAS 1 - Presentation of Financial Statements and IAS 34 - Interim Financial Reporting do not primarily deal with property, plant and equipment. Option B is incorrect as IAS 11 - Construction Contracts and IAS 17 - Leases are not primarily related to property, plant and equipment. Option D is incorrect as IAS 27 - Separate Financial Statements and IAS 39 - Financial Instruments: Recognition and Measurement do not primarily deal with property, plant and equipment.

The Primary IFRS Related to Property, Plant and Equipment Is