Overview  

Gain a thorough understanding of the accounting principles for Property, Plant, and Equipment (PPE) under IAS 16 and Investment Property under IAS 40. This webinar will provide practical insights into recognition, measurement, depreciation, revaluation, and disclosure requirements, helping you navigate key areas of complexity and judgment.

Join Caryn Maitland CA(SA) on 16 May 2025 from 10:00 a.m. to 12:00 p.m. to enhance your expertise in accounting for tangible and investment assets.

Learning objectives  

Attending this webinar will equip you with the following skills: 

• Recognise and measure property, plant, and equipment (PPE) in compliance with IAS 16.
• Understand the principles for recognizing and measuring investment property under IAS 40.
• Apply depreciation, revaluation, and impairment principles to PPE.
• Differentiate between owner-occupied and investment properties.
• Comply with the disclosure requirements for PPE and investment property.

Content 

The webinar will cover the following topics: 

• IAS 16: Property, Plant and Equipment

  • Scope and objectives of the standard.
  • Recognition and initial measurement of PPE.
  • Subsequent measurement: cost model vs. revaluation model.
  • Depreciation and useful life considerations.
  • Impairment testing and accounting for disposals.
• IAS 40: Investment Property
  • Definition and classification of investment property.
  • Recognition and initial measurement of investment property.
  • Subsequent measurement: fair value model vs. cost model.
  • Transfers between categories of property.
  • Initial recognition and subsequent measurement of financial instruments.
  • Classification and measurement categories: amortized cost, fair value through profit or loss, and fair value through other comprehensive income

• Disclosure Requirements 

  • Key disclosure requirements for PPE under IAS 16.
  • Disclosure requirements for investment property under IAS 40.
• Practical Applications and Case Studies
  • Common challenges in applying IAS 32, IFRS 9, and IFRS 7.
  • Industry-specific examples and practical solutions.

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

Who should attend? 

The following persons will benefit from attending this webinar: 

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

• Registered auditors. 

• Independent reviewers. 

• Trainee accountants. 

Price 

• R 450.00 - Online admission - Individual. 

• Group Price 1 - From R337 per person (up to 5 users) 

• Group Price 2 - From R260 per person (up to 10 users) 

• Group Price 3 - From R224 per person (over 11 users) 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar. 

Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.  

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.  

Contact us   

  Have any questions or need any assistance? Contact us today!   

• Online chat through our website.   

• WhatsApp: Start chatting (+27635026114)   

• Phone: 010 593 0466   

• E-mail: [email protected]