Property, Plant, and Equipment: Overview of IAS 16
Description
Practically all companies, regardless of the industry, have some type of property, plant, and equipment (PP&E) recognized on their IFRS balance sheet! And while the basic concepts of accounting for PP&E under IAS 16 are relatively straightforward, applying certain requirements have been known to present challenges. In this CPE-eligible, eLearning course (1.0 CPE), we provide you with an overview of the key concepts of IAS 16 such as its scope, initial measurement and recognition requirements, and subsequent measurement requirements, including how to calculate depreciation.
Learning Objectives
By the end of this course, you should be able to:
- Identify costs that are required to be capitalized in the initial measurement of PP&E
- Recognize the requirements for when and how to calculate depreciation of PP&E
- Recall the approaches for subsequent measurement of PP&E required by IAS 16
Additional Information
| Last Updated | 02/01/2026 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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