This learning manual provides a broad coverage of the accounting requirements for non-financial assets and their impairment.
Accounting for non-financial assets
This course aims to provide you with the knowledge to understand and apply the recognition, measurement and disclosures required for non-financial assets.
Note: It is expected that you already have an understanding of the accounting framework in respect to recognition of assets, liabilities, income and expenses when studying these materials.
Accounting for impairment
This course provides an overview of:
This course consists of one hard copy learning manual and two online assessments.
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These learning manuals are specifically designed for finance professionals who are involved in: