
CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.
A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).
Supported Operating Systems:
- Macintosh OS X 10.10 to present
- Windows 7 to present
Supported Browsers:
- Apple Safari
- Google Chrome
- Microsoft Internet Explorer
- Mozilla Firefox
Required Browser Plug-ins:
Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.
Technical Support: Please contact service@aicpa.org or use the Contact Us Form.
Learning Objectives
Upon completion of 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
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.
American Institute of CPAs