IAS 16 – Non-Current Assets: Property, Plant and Equipment

This course provides training in the background, scope and principles under IAS 16 Property, Plant and Equipment, and the application of this Standard.

Topics covered include the initial measurement of assets, accounting for dismantling costs, depreciation, subsequent measurement of property, plant and equipment and derecognition.

Course Key Concepts: International Financial Reporting Standard, Property, plant and equipment, Accounting, Reporting, Assets.