IFRS: Property, Plant and Equipment (PPE)
Online Course on IFRS: 
Property, Plant and Equipment
Property, Plant and Equipment (PPE) plays a crucial role in the financial statements of many entities. They often make up one of the largest items on the statement of financial position and also play a big part in the statement of comprehensive income through the charging of depreciation and impairment.
Accounting for them appropriately is therefore often vital.
This course looks at accounting for PPE through two Standards in particular. IAS 16 is the IFRS Standard that covers PPE specifically and IAS 36 covers the connected issue of impairment.
The course explains all the key accounting requirements and disclosures and discusses them in detail, and is designed to enable you to make sound judgements as well as to understand the standards.
Use promo code FF101 at checkout to receive the Financial Fluency special price
Use promo code FF20 at checkout to receive £100 discount on 5 or more courses
At the end of this online CPD course you will be able to
• Recognise what the overall rule for a PPE asset is 
• Understand how the cost of an asset is charged against profits in a way that reflects its usage
• Define key concepts in various PPE disclosures such as impairments and business combinations
• Decide if an asset is impaired and if so, what actions to follow
• Identify key rules with relation to estimating future cash flows, and recognising and measuring impairment losses
This course is written for anyone engaged either in the preparation of financial reports based on IFRS or their audit, as well as users of company accounts wishing to gain a fuller insight into the treatment of this important class of asset.
Key areas covered
• Recognition Rules for PPE
• Depreciation
• Disclosures
• Impairments
Example feedback
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100% of learners thought this course met their CPD needs |
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“It met my professional expectations because it went in to detail to explain issues relating to PPE. And I must say this was a very good refresher course. Definitely appreciate it.” |
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“I enjoyed doing the scenario questions and looking at what you have and comparing to how I performed in relation to that” |
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| You can review this course using the questionnaire in the course completion area. | |
Flexible learning
Learners take their own route through the topics covered in the course. They will learn at their own pace through a variety of interactive activities designed to accommodate a range of learning styles.
About the Author of IFRS: Property, Plant and Equipment
Dr Wayne Bartlett specialises in public sector financial management and budgeting and has worked as a consultant and lecturer throughout the world.
After 7 years in the NHS in the UK, he joined the Home Office as Head of Accountancy Advice.
He has worked closely with a number of Supreme Audit Institutions and has become an expert of the implementation of international accounting standards.
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Course Price and Features
Use promo code FF101 at checkout to receive the Financial Fluency special price
Use promo code FF20 at checkout to receive £100 discount on 5 or more courses
• This course provides 4 hours of verifiable CPD
• You can access the course unlimited times for 120 days following purchase
• Full price = £75 (plus VAT) less 10% Financial Fluency discount = £67.50 (plus VAT)
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