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AASB 116 Property, Plant and Equipment - eLearning



This activity is delivered by PwC Australia. 
 

Members will receive their log in details directly from PwC within 1-3 business days, from date of payment receipt.  
 

This module provides you with a basic understanding and application of the accounting principles of the AASB 116 Property, Plant and Equipment. 
 

To avail the member discount, please use code: CAANZ10

 
Topics covered in the e-learning: 
Objectives and scope 
First IFRS financial statements 
Accounting policies 
Mandatory exceptions 
Optional exemptions 
Presentation and disclosure 

Upon satisfactory completion of this activity, you will be able to: 
  • Identify the type of costs which should be included in the value of property, plant and equipment at the time of recognition. 
  • Identify criteria for the application of component-based approach and proper accounting treatment under the component-based approach. 
  • Account for depreciation and identify correct accounting journals for a disposal of PPE. 

Benefits
Obtain a basic understanding of the principles of AASB 116 Property, Plant and Equipment. 
 
Self-paced.

EVENT DETAILS


Topic: Reporting

Sub-Topic: Financial Reporting

Format: eLearning

Proficiency Level: Foundation

CPD: Upto 1.5 hours


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