IFRS: Other Non-Financial Assets

Online Course on IFRS: Online CPD Training Course IFRS Other Non-Financial Assets
Other Non-Financial Assets

From physical inventories to intangibles most business entities have significant assets other than property, plant and equipment to account for. From the capitalisation of borrowing costs, through work in progress to inventories, a thorough understanding of the standards is critical.

A number of entities will lease buildings or property and the IFRS rules here are potentially very significant. And whilst the capitalisation of borrowing costs or the accounting for investment property may not be relevant to everyone, when
they are they can again be very significant.

This course incorporates these non-financial assets which will have great significance to many entities. It brings together the accounting, reporting and disclosure requirements for these important non-financial assets under the IFRS regime.

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
Use promo code FF101 at checkout to receive the Financial Fluency special price


At the end of this online CPD course you will be able to

• Consider the measurement and recognition of inventories as well as the disclosure requirements
• Understand the similarities and differences in reporting rules for intangible assets
• Identify the accounting treatment required for leasing
• Understand whether to capitalise borrowing costs or write them off against profit or loss and the rules to apply

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

• IAS 2: Inventories
• IAS 38: Intangible assets
• IAS 17: Leasing
• IAS 23: Borrowing costs
• IAS 40: Investment Properties

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.

IAS 2 Inventories

IAS 38

IAS 17

IAS 23

IAS 40

About the author of IFRS: Other Non-Financial Assets

Wayne BartlettDr 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

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
Use promo code FF101 at checkout to receive the Financial Fluency special price

• 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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