Booking Information
Once you have booked your course, you will receive an email with your booking confirmation. The steps you will need to follow to access your online course will arrive in a separate email within 48 hours of your order being processed
Please be aware that participants will have access to this course for 120 days from the date of receiving access via email notification
Course overview
Non-financial assets can make up a significant part of an organisation's financial statements. With PPE, intangible assets, and inventory to consider, there are a number of standards we need to read and understand when preparing the financial statements.
This course provides structured coverage of the key IFRS standards governing non-financial assets. You'll work through the accounting requirements for tangible non-current assets under IAS 16, impairment considerations under IAS 36, and the treatment of assets held for sale under IFRS 5. The course also covers IAS 38 for intangible assets, including goodwill and research and development, IAS 2 for inventory valuation, and other relevant standards such as IFRS 16 for leases, IAS 40 for investment property, and IFRS 6 for exploration and evaluation activities.
You'll come away with a clear understanding of how to apply these standards in practice, from initial recognition through to measurement, depreciation, impairment, and disclosure. This course will give you the confidence to account for a wide range of non-financial assets accurately and consistently, and to provide sound technical support when advising clients or colleagues.
Contact us
If you have any questions regarding this or any other CPD course or
requirements, please feel free to contact the team here or call us at (+353) 01 523 3930
Note for Legacy CPA Members
Members who joined Chartered Accountants Ireland following1 September 2024, please continue to book on the CPA Portal
here
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