IFRS: Non-Financial Assets (excluding PPE)
IFRS 16: Leasing has seen the biggest change to IFRS for some years and came into effect January 2019. This course includes updates on the new IFRS as well as bringing together the accounting, reporting and disclosure requirements for important non-financial assets.
IFRS: Non-Financial Assets (excluding PPE)
This course will enable you to
About the course
IFRS 16 Leasing has had a major impact on the treatment of non-financial assets on the balance sheet of most companies, as well as having a knock-on effect on the treatment of borrowing costs.
Most business entities have significant assets other than property, plant and equipment to account for. Alongside leases, a thorough understanding of the Standards is critical whether you are reporting on physical inventories, intangibles, the capitalisation of borrowing costs, or work in progress. This course brings together the accounting, reporting and disclosure requirements for these important non-financial assets under the IFRS regime.
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Author
Wayne Bartlett
Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.
