{"id":9627,"date":"2015-07-23T16:16:17","date_gmt":"2015-07-23T15:16:17","guid":{"rendered":"https:\/\/www.financial-fluency.co.uk\/?page_id=9627"},"modified":"2019-12-09T16:03:22","modified_gmt":"2019-12-09T16:03:22","slug":"ifrs-other-non-financial-assets","status":"publish","type":"page","link":"https:\/\/www.financial-fluency.co.uk\/online-learning\/financial-reporting\/ifrs-other-non-financial-assets\/","title":{"rendered":"IFRS: Other Non-Financial Assets"},"content":{"rendered":"
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. <\/p>\n
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
\nthey are they can again be very significant.<\/p>\n
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.<\/p>\n
<\/a> <\/a><\/p>\n \u2022\tConsider the measurement and recognition of inventories as well as the disclosure requirements 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.<\/p>\n \u2022\tIAS 2: Inventories 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.<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n Dr Wayne Bartlett specialises in public sector financial management and budgeting and has worked as a consultant and lecturer throughout the world.<\/p>\n 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.<\/p>\n Follow the speech bubble below to read user feedback. Please review our Frequently Answers Questions (FAQs) for answers to the most common questions we receive.<\/p>\n <\/a><\/p>\n Select the button below to either buy now or read more about this course.<\/p>\n Online Course on IFRS: 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 […]<\/p>\n","protected":false},"author":15,"featured_media":0,"parent":9203,"menu_order":16,"comment_status":"closed","ping_status":"open","template":"pagetemplate2.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/pages\/9627"}],"collection":[{"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/comments?post=9627"}],"version-history":[{"count":28,"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/pages\/9627\/revisions"}],"predecessor-version":[{"id":17241,"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/pages\/9627\/revisions\/17241"}],"up":[{"embeddable":true,"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/pages\/9203"}],"wp:attachment":[{"href":"https:\/\/www.financial-fluency.co.uk\/wp-json\/wp\/v2\/media?parent=9627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n
\nUse promo code FF101<\/strong><\/font> at checkout to receive the Financial Fluency special price<\/em>
\nUse promo code FF20<\/strong><\/span> at checkout to receive \u00a3100 discount on 5 or more courses<\/em><\/p>\n<\/p>\nAt the end of this online CPD course you will be able to<\/h3>\n
\n\u2022\tUnderstand the similarities and differences in reporting rules for intangible assets
\n\u2022\tIdentify the accounting treatment required for leasing
\n\u2022\tUnderstand whether to capitalise borrowing costs or write them off against profit or loss and the rules to apply<\/p>\nKey areas covered<\/h3>\n
\n\u2022\tIAS 38: Intangible assets
\n\u2022\tIAS 17: Leasing
\n\u2022\tIAS 23: Borrowing costs
\n\u2022\tIAS 40: Investment Properties<\/p>\nFlexible learning<\/h3>\n
About the author of IFRS: Other Non-Financial Assets<\/h3>\n
User reviews<\/h3>\n
\n<\/a><\/p>\nFAQs<\/h3>\n
Course Price and Features<\/h3>\n
\n
\nUse promo code FF101<\/strong><\/font> at checkout to receive the Financial Fluency special price<\/em>
\nUse promo code FF20<\/strong><\/span> at checkout to receive \u00a3100 discount on 5 or more courses<\/em><\/p>\n
\n\u2022\tThis course provides 4 hours of verifiable CPD
\n\u2022\tYou can access the course unlimited times for 120 days following purchase
\n\u2022\tFull price = \u00a375 (plus VAT) less 10% Financial Fluency discount = \u00a367.50 (plus VAT)<\/strong><\/p>\n\nBuy now or read more<\/h3>\n
\n<\/a> <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"