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 and one online assessment.
This online course is suited to finance professionals who are involved in: