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IFRS: Property, Plant & Equipment (IAS 16)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

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.

Learning Objectives
When you complete this course you will be able to:

  • Determine whether a long-lived asset should be accounted for as property, plant and equipment under IAS 16.
  • Determine the difference between the cost method and the revaluation method for measuring property plant and equipment subsequent to initial recognition.
  • Identify the information needed to calculate depreciation expense in accordance with IAS 16.

Prerequisites: None

Advance Preparation: None

Note: Accessible immediately after completing the purchase process on

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5
IFRS: Property, Plant & Equipment (IAS 16)
IFRS: Property, Plant & Equipment & Borrowing Costs (IAS 16, IAS 23)
CPE On-Demand
Product# 159721
Availability: Online Access 1 Year
For registered users only
AICPA Member:$50.00
Your Price:$70.00
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