Revaluation Model on Property, Plant and Equipment and Impairment of Assets (IAS 16 and IAS 36)
Paris
سجل الان




المخرجات

By the end of this training course, trainees will able to:

­- Explain the methodology of subsequent revaluation for derailable and non-depreciable assets.

­- Apply the accounting treatment of revalued assets .

­- Disclose the unrealized gains or losses resulting from revaluation .

­- Identify the methodology for impairment testing of property, plant and equipment and intangible assets, under IFRS.

­- Apply how the asset’s recoverable amount is determined.

­- Compute recoverable amount and impairment loss, including reversals.

­- Identify appropriate accounting for reversals of impairment (recovery of loss on impairment) .

الفئة المستهدفة

  • ­   Senior accountants in companies and banks.
  • ­   Financial managers.
  • ­   Those who are dealing with PP&E .
  • ­   Preparers of financial statements.

المحتويات

  • ­   IAS 36: Impairment on Assets :
  • ­   Scope.
  • ­   Recognition.
  • ­   Initial measurement.
  • ­   Measurement subsequent to initial recognition.
  • ­   Depreciation (cost and revaluation models).
  • ­   Recoverability of the carrying amount.
  • ­   PP&E held for use and held for selling .
  • ­   Derecognition (retirements and disposals).
  • ­   Disclosure.
  • ­   Revalued property, plant and equipment.
  • ­   IAS 16: Property, Plant & Equipment (PP&E):
  • ­   Scope .
  • ­   Recognition.
  • ­   Initial measurement.
  • ­   Measurement subsequent to initial recognition.
  • ­   Cost model.
  • ­   Revaluation model.
  • ­   Revaluation depreciable assets .
  • ­   Revaluation non-depreciable assets .
  • ­   Depreciation (cost and revaluation models).
  • ­   Derecognition (retirements and disposals).
  • ­   Disclosure.
  • ­   Information about each class of property, plant and equipment.
  • ­   Additional disclosures.
  • ­   Revalued property, plant and equipment.
  • ­   Practical cases.

نوع التدريب

دورات قصيرة
قراءة المزيد.....
التقييم
عدد الساعات
17.50
فترة الانعقاد
2024/11/10 - 2024/11/14
أيام النشاط التدريبي
أحد- اثنين- ثلاثاء- اربعاء- خميس
التوقيت
20:00 - 16:30
وقت الاستراحة
18:30 - 18:10
تصنيفات النشاط التدريبي
الممتلكات والخدمات الادارية
لغة النشاط التدريبي
انجليزي
المنهجية
وجاهي
المدينة
عمان
اخر موعد للتسجيل
2024/11/10
السعر للأردني
140 دينار اردني
السعر لغير الأردني
262.5 دولار امريكي
* سيتم منح المؤسسات خصومات للمجموعات