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

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) .

Target Group

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

Contents

  • ­   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.

Type of Traning

Short Course
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Training Activity Rate
Training activity Hours
17.50
Training activity Date
10/11/2024 - 14/11/2024
Training Activity Days
Sun- Mon- Tue- Wed- Thu
Start and End Time
16:30 - 20:00
Break Time
18:10 - 18:30
Training Activity Classification
Property & Management Services
Language
English
Methodology
In class
City
Amman
Deadline for registration
10/11/2024
Price For Jordanian
140 JOD
Price For Non Jordanian
262.5 US$
* Will be given discounts for groups