IFRS: Non-financial assets (excluding PPE)

Overview

IFRS 16 Leasing has had a major impact on the treatment of non-financial assets on the balance sheet of most companies, as well as having a knock-on effect on the treatment of borrowing costs.

Most business entities have significant assets other than property, plant and equipment to account for. Alongside leases, a thorough understanding of the Standards is critical whether you are reporting on physical inventories, intangibles, the capitalisation of borrowing costs, or work in progress. This course brings together the accounting, reporting and disclosure requirements for these important non-financial assets under the IFRS regime. 

What you will learn

On completion of this course, you will:

• gain a comprehensive understanding of the changes made to IFRS 16 Leasing
• understand the accounting and reporting of inventories (IAS 2)
• recognise and adhere to the different rules for tangible and intangible assets (IAS 38)
• learn when to capitalise costs and when to write them off again profit or loss (IAS 23)
• understand the specific rules surrounding investment properties (IAS 40).

Key information:

• learn at your own pace
• help meet your annual CPD requirements
• develop your own learning needs
• exclusive member benefit – 10% discount
• iPad/Android compatible.

 

accountingcpd.net work with leading industry specialists to develop bespoke CPD courses. 

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers

 

 

 

COST DETAILS

1 year's access

75GBP (exc VAT)

BOOKING DETAILS

Book online with accountingcpd.net

BOOK ONLINE

 

LOCATION

Online 

 

AGENDA

Date: Ongoing 
Duration: 4 hours 
CPD Units: 4 

 

 

 

 

accountingcpd.net work with leading industry specialists to develop bespoke CPD courses. 

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers

 

 

 

COST DETAILS

1 year's access

75GBP (exc VAT)

BOOKING DETAILS

Book online with accountingcpd.net

BOOK ONLINE

 

LOCATION

Online 

 

AGENDA

Date: Ongoing 
Duration: 4 hours 
CPD Units: 4 

 

 

 

accountingcpd.net work with leading industry specialists to develop bespoke CPD courses. 

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.