Fundamentals Of Ias 16,38 & 23

What you'll learn
Complete Understanding of Property Plant and Equipment IAS16, Intangible Assets IAS38, Borrowing Cost IAS23
Detailed discussion of all concepts covered in mentioned International Accounting Standards
Objectives, Key Definitions, Accounting Treatment, Case Studies, Required Disclosures and presentations.
Through a series of practice material you will gain a comprehensive understanding of the key concepts and principles of Accounting standards.
Requirements
Basic Accounting knowledge is preferable
Description
This course is designed to help learners master the principles and concepts of Property, Plant and Equipment (PPE), Intangible Assets, Borrowing Cost accounting as defined by the International Accounting Standard IAS16, IAS38, IAS23.Through a series of practice tests, learners will gain a comprehensive understanding of the key concepts and principles of IAS 16, IAS 38, IAS 23,including the Recognition and Measurement Criteria, Depreciation, Revaluation Model, Exchange of assets, Intangible Assets, Recognition and Acquisition, Costing, De-Recognition and Disclosures. In addition to the practice material, the course will also include detailed explanations for each query, which will help learners understand the reasoning and methodology behind each answer.Upon completing this course, learners will have a thorough understanding of IAS 16, IAS 38, IAS 23, and be well-equipped to apply this knowledge to real-life accounting scenarios. They will also be well-prepared to pass their related exams with confidence.This course assumes a basic knowledge of accounting principles, including financial statements, balance sheets, and income statements. Prior knowledge of accounting is recommended but not required.The course is easy to follow, and interactive. Our goal is to deliver the ultimate training experience for you! Not only that- we have provided extensive practice questions that will help you reinforce everything you've learned.
Overview
Section 1: Property Plant and Equipment (IAS 16)
Lecture 1 Overview of IAS 16
Section 2: Introduction
Lecture 2 Definitions
Lecture 3 Recognition and Measurement
Lecture 4 Concept of Bearer Plant
Lecture 5 Exchange of asset
Lecture 6 Revaluation Model
Lecture 7 Depreciation De-Recognition and Disclosure
Section 3: Intangible Assets IAS 38
Lecture 8 Overview of Intangible Assets
Lecture 9 Definitions
Lecture 10 Recognition and Acquisition
Lecture 11 Costing
Lecture 12 Subsequently Incurred Cost and Case Studies
Lecture 13 Amortization of Intangible Assets
Lecture 14 De-Recognition and Disclosure
Section 4: Borrowing Cost IAS 23
Lecture 15 Introduction
Lecture 16 Practice Material
Accounting and Finance Professionals as well as students from ACCA, CIMA, CA, ICAEW,, CAT BBA, MBA and others studying Financial Accounting under IFRS.

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