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Financial Accounting - Asset accounting (including PPE, investment properties, etc)

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  Learning objectives  

  By the end of this event the delegate should: 

• Understand the steps of accounting for assets; 

• Understand the correct identification and classification of assets; 

• Understand how to correctly present assets in the AFS; 

• Understand how to derecognise assets; and  

• Have comparative knowledge of the different types of assets.  

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Content 

  The webinar will cover the following topics:  

• Definition of an asset. 

• Asset classes. 

• Asset recognition. 

• Asset measurement. 

• Asset derecognition. 

• Comparative investigation of: 

  • Property, plant and equipment. 

  • Investment property. 

  • Intangible assets. 

  • Inventories. 

  • Biological assets. 

  • Financial assets. 

  • Deferred tax assets.