IFRS: Property, Plant & Equipment (IAS 16)

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1.5 Credits

The purpose of this course is to familiarize you with the guidance in IAS 16, Property, Plant and Equipment, on recognition and measurement of property, plant and equipment, including recognition and measurement of depreciation expense.


  • Determine whether a long-lived asset should be accounted for as property, plant and equipment under IAS 16.
  • Determine the difference between the cost method and the revaluation method for measuring property plant and equipment subsequent to initial recognition.
  • Identify the information needed to calculate depreciation expense in accordance with IAS 16.

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