Asset accounting under MPERS: covering property, plant & equipment, investment property and biological assets - Workshop 2020

Overview

For REP’s, Member staff and Group (3+) registrations, complete & email registration form to cpd.malaysia@cpaaustralia.com.au

Download brochure & registration form

• Save 10% when you register online at least 1 month prior to the workshop date

 Presenter (s):

Ms Oh Ai Sim

Common measurement bases for asset accounting are historical cost and fair value models.  Undue cost or effort exemption is specified for some requirements in MPERS.  Considering whether obtaining or determining the information necessary to comply with a requirement would involve undue cost or effort depends on the entity’s specific circumstances and on management’s judgement of the costs and benefits from applying that requirement.

Key topics covered:

• Measurement bases for assets
• Property, plant and equipment
• Investment property
• Biological assets

Objectives

• Gain a practical understanding of the accounting treatment of the key assets in financial statements
• Apply the recognition and measurement criteria for accounting for property, plant and equipment, investment property and Biological Assets
• Enhance understanding asset accounting with the practical examples and questions practiced

 All our workshops are available via in-house training.

Audience

Accountants, auditors, financial controllers, finance managers and academicians .