in IAS 16 - Property, Plant and Equipment by
send me the double entry of asset disposal. (gain)

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It is simple. Here it is:

Dr - Asset Disposal Account
Cr- Asset Account
(Being transfer of cost of the asset to disposal a/c)

Dr - Provision for Depreciation
Cr - Asset Disposal Account
(Transfer of accumulated depreciation to Disposal a/c)

Dr - Cash
Cr - Asset Disposal Account
(Being sale proceeds)

Now the balance in the disposal account will represent either profit (if credit balance) or loss (if debit balance).

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