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Financial Accounting - Asset accounting (including PPE, investment properties, etc)

CPD Hours: 2

Price: R195.00


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Title / Topic

Financial Accounting - Asset accounting (including PPE, investment properties, etc)

Presenters : Caryn Maitland


  Learning objectives  

  By the end of this event the delegate should: 

  • Understand the steps of accounting for assets; 

  • Understand the correct identification and classification of assets; 

  • Understand how to correctly present assets in the AFS; 

  • Understand how to derecognise assets; and  

  • Have comparative knowledge of the different types of assets.  


Content 

  The webinar will cover the following topics:  

  • Definition of an asset. 

  • Asset classes. 

  • Asset recognition. 

  • Asset measurement. 

  • Asset derecognition. 

  • Comparative investigation of: 

    • Property, plant and equipment. 

    • Investment property. 

    • Intangible assets. 

    • Inventories. 

    • Biological assets. 

    • Financial assets. 

    • Deferred tax assets.  

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