4121 | On Demand | Basic | Self-Study
IFRS: Property, Plant & Equipment (IAS 16) and Borrowing Costs (IAS 23)
Friday, May 1, 2020 - Friday, April 30, 2021
The purpose of this course is to familiarize you with the guidance in IAS 16, Property, Plant and Equipment, on recognition and measurement of property, plant and equipment, including recognition and measurement of depreciation expense and capitalization of borrowing.
Determine the initial measurement of property, plant, or equipment (PPE) Identify the appropriate accounting treatment to subsequent measureent of PPE Recognzie the disclosures required by IAS 16 and IAS 23 Recognize accounting requirements for borrowing costs.
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Definition of property, plant, and equipment (PPE), including assets excluded from the scope Recognition and measurement of PPE, including depreciation expense Impairment Capitalization of borrowing