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ACCOUNTING FOR PROPERTY, PLANT AND EQUIPMENT AND INVESTMENT PROPERTY
DR. ROSALINDA EVANGELISTA

a. Overview of IAS 16 and IAS 40
b. Linkage of IAS 23 Borrowing costs, IFRS 5 Assets held for Sale and IAS 36
c. Applying the recognition principles
d. Recognition, Measurement, Presentation, Disclosure, De recognition and impairment of IAS 16
e. Treatment of finance costs Importance of applying the correct useful life and residual value

  • DR. ROSALINDA EVANGELISTA

    DR. ROSALINDA EVANGELISTA

Lunch Break
ACCOUNTING FOR PROPERTY, PLANT AND EQUIPMENT AND INVESTMENT PROPERTY
DR. ROSALINDA EVANGELISTA

a. Principles of impairments of assets
b. How to apply impairment of assets to PPE
c. What are the criteria for reversal of impairment losses
d. Why is there a need for IAS 40
e. Compare and Contrast between IAS 16 and IAS 40
f. Recognition, Measurement, Presentation, Disclosure,
g. Derecognition and impairment of IAS 40
h. When to classify to “Assets held for sale” category and the implication of transferring to this category

  • DR. ROSALINDA EVANGELISTA

    DR. ROSALINDA EVANGELISTA