Programme Overview
IAS 16 covers the full life of a tangible fixed asset — from initial recognition through depreciation and possible revaluation, to eventual derecognition. This programme covers each stage with practical application.
Why This Programme
- ✓Recognise property, plant and equipment correctly at initial cost
- ✓Choose and apply the right depreciation method
- ✓Understand the revaluation model and when it's used
- ✓Handle derecognition and disposal correctly
- ✓Avoid the common capitalisation mistakes
- ✓Meet the disclosure requirements confidently
Assessment
- ✓Recognition & Cost Exercise
- ✓Depreciation Case Study
- ✓Revaluation Workshop
- ✓Final Review
Main Modules
- Recognition & Initial Measurement
What gets capitalised as PP&E, and at what cost - Depreciation
Methods, useful life, and residual value - The Revaluation Model
Carrying assets at fair value instead of cost - Derecognition & Disclosure
Disposals, write-offs, and what must be disclosed
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