This course will refresh your knowledge and bring you up-to-date with current treatment of tangible assets and leases under IFRS® Standards. 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 Standards or UK GAAP.

On completion of this course, you will gain an understanding of:

  • IAS® 16 property, plant and equipment
  • IAS® 23 borrowing cost
  • IAS® 40 investment property
  • IAS® 17 leases.

Key information:

  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs.


BPP is a leading provider of online technical CPD for accounting professionals. 

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