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  • Price : INR 45,000 + GST
  • Programs : Digital
  • Category : Accountancy
  • Access :This is a digital product. You will have access to the content for a year.

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.

Learning Objective

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