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Technical

IFRS: Property, Plant and Equipment (IAS 16) and Borrowing Costs (IAS 23) Logo aicpa

  $39.00 - 49.00 |   CPE: 1.0 |   AICPA |   Apr 2019 |   Accounting |   AICPA Store
Who Will Benefit
  • 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
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.

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IAS 16, Property, Plant and Equipment, and IAS 23, Borrowing Costs, including the following:

  • 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

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Intermediate

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