IFRS: Property, Plant & Equipment (IAS 16) and Borrowing Costs (IAS 23 (On-Demand) 2019

Description

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.

Learning Objectives
  • Determine the initial measurement of property, plant, or equipment (PPE).
  • Identify the appropriate accounting treatment to subsequent measurement of PPE.
  • Recognize the disclosures required by IAS 16 and IAS 23.
  • Recognize accounting requirements for borrowing costs.
Major Topics
  • 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.
Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
1
Who Should Attend
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
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS.
Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

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IFRS: Property, Plant & Equipment (IAS 16) and Borrowing Costs (IAS 23 (On-Demand) 2019


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