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IFRS: Property, Plant & Equipment & Borrowing Costs (IAS 16, IAS 23)

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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course covers the recognition and measurement of property, plant and equipment, including depreciation expense.


  • Determine whether a long-lived asset should be accounted for as property, plant and equipment under IAS 16.
  • Determine the difference between the cost method and the revaluation method for measuring property plant and equipment subsequent to initial recognition.
  • Identify the information needed to calculate depreciation expense in accordance with IAS 16.


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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5

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International Accounting Products
IFRS: Property, Plant & Equipment & Borrowing Costs (IAS 16, IAS 23)
CPE On-Demand
Product# 159721
Availability:Online Access 1 Year
For registered users only
AICPA Member:$50.00
Your Price:$70.00
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