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IFRS: Property, Plant and Equipment

(21 reviews)
by Wayne Bartlett

Property, Plant and Equipment (PPE) plays a crucial role in the financial statements of many entities. This course explains all the key accounting requirements and disclosures to enable you to make sound judgements as well as to understand the standards.

£100+vat
4 CPD hours
120 days' access

This course will enable you to

  • Recognise what the overall rule for a PPE asset is
  • Understand how the cost of an asset is charged against profits in a way that reflects its usage
  • Define key concepts in various PPE disclosures such as impairments and business combinations
  • Decide if an asset is impaired and if so, what actions to follow
  • Identify key rules with relation to estimating future cash flows, and recognising and measuring impairment losses
  • About the course

      Property, Plant and Equipment (PPE) plays a crucial role in the financial statements of many entities. They often make up one of the largest items on the statement of financial position, and also play a big part in the statement of comprehensive income through the charging of depreciation and impairment. This course looks at accounting for PPE through IAS 16, which covers PPE specifically, and IAS 36, which covers the connected issue of impairment.

    Look inside

    Contents

    How it works

    Author

    author avatar

    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.

    Reviews

    4.3
    (21 reviews)
    5
    4
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    2
    1
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.

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