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Tangible fixed assets and leases Logo cima

  Kerry Jones |   Free |   BPP |   Jan 2015 |   01:00 h |   AICPA Store
Learning Objectives:

By the end of this course, you will have learned:

  • IAS 16 Property, plant and equipment
  • IAS 23 Borrowing cost
  • IAS 40 Investment property
  • IAS 17 Leases

Course Duration: 1 hour
This course does not offer CPE credit but does count as CPD for CIMA members.

This course will refresh your knowledge and bring you up-to-date with current treatment of tangible assets and leases under IFRS. It will cover a number of standards that relate to the accounting for tangible assets including property plant and equipment, leasing, investment property and borrowing costs. It includes details of those standards that apply for accounting periods beginning on or after 1 January 2014. It does not include details of new and revised standards applicable thereafter. The course is suitable for people with some existing knowledge of either IFRS or UK GAAP.

About the author:
Kerry has extensive experience in accountancy training, specialising in financial accounting under IFRS. Kerry qualified with the Association of Chartered Certified Accountants, and held a number of senior accountant positions in various different sectors. Kerry has worked both nationally and internationally delivering accountancy related training programmes for qualified accountants, part qualified accountants, banking professionals and non financial professionals. With experience of both exam and non exam delivery. Kerry has strong technical knowledge of financial accounting.
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate