This course covers the knowledge and skills required to understand and apply the recognition, measurement and disclosures required for non-financial assets. It includes the requirements of the accounting standards dealing with acquisition, measurement and disposal of non-financial assets, including elements of the following accounting standards:
- IAS 2 Inventories
- IAS 16 Property, Plant and Equipment
- IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
- IAS 21 Foreign Currency Translation
- IAS 23 Borrowing Costs
- IAS 36 Impairment of Assets
- IAS 38 Intangible Assets
- IFRS 5 Non-current Assets Held for Sale
- IFRS 13 Fair value measurement
In this course you will be provided with examples of the disclosure requirements for non-financial assets, and explore application scenarios via a number of activities.
This course consists of one online course, one printable learning manual PDF and one online assessment.
Want to know more? Click below to view a sample of the learning manual:
