IFRS: Property, Plant & Equipment (IAS 16) and Borrowing Costs (IAS 23 (On-Demand) 2019
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 measurement of PPE.
- Recognize the disclosures required by IAS 16 and IAS 23.
- Recognize accounting requirements for borrowing costs.
- Definition of property, plant, and equipment (PPE), including assets excluded from the scope.
- Recognition and measurement of PPE, including depreciation expense.
- Capitalization of borrowing.
CPE Field of Study
Who Should Attend
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS