Property, Plant and Equipment - IAS 16

Name: Property, Plant and Equipment - IAS 16
Availability: InStock
Rating: 3.6 (70 reviews)

Understand the IAS 16 accounting treatment of property, plant and equipment in this free online course on Alison.

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Learning Outcomes

In this free course, you will learn how to:

Define the terms ‘property, plant and equipment as provided by the standard IAS 16
Describe the recognition criteria for ‘property, plant and equipment’ set out by the accounting standard IAS 16
Discuss the initial measurement of cost of property, plant and equipment in the account books
Analyse the ‘component’ basis of accounting in IAS 16
Discuss the subsequent measurement techniques and the revaluation model under IAS 16
Identify the different depreciation methods available for property, plant and equipment
Classify the various disclosure requirement prescribed under IAS 16

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