On-Demand

1 CPE

IFRS: Property, Plant and Equipment (IAS 16) and Borrowing Costs (IAS 23)

On-Demand
1 CPE
Addresses requirements of IAS 16, Property, Plant and Equipment, and IAS 23, Borrowing Costs.

Learning Objectives

Determine the initial measurement of property, plant, or equipment (PPE).;Identify the appropriate accounting treatment to subsequent measurement of PPE.;Recognize the disclosures required by IAS 16 and IAS 23.;Recognize accounting requirements for borrowing costs.

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Intended Audience

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS;Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Provider

AICPA

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