03 Accounting Standards - Lecture 03 - Chapter 3 - Part 1
Автор: Amr Hassan
Загружено: 2026-03-04
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Title: Classification of Assets | Tangible, Intangible & Financial Assets (IAS 16, IAS 40, IAS 2, IFRS 5)
This lecture provides a comprehensive guide to the classification of assets under International Financial Reporting Standards (IFRS). It explores the fundamental definition of an asset as a present economic resource and distinguishes between non-financial assets—both tangible and intangible—and financial assets. The session details the accounting treatment for various asset categories, including Property, Plant, and Equipment (IAS 16), Investment Property (IAS 40), and Inventory (IAS 2), and assets held for sale (IFRS 5). Additionally, it features 13 practical scenarios covering diverse cases such as bearer plants, and capital appreciation, ensuring a deep understanding of how to identify the correct standard for different business resources.
Asset Classification, IAS 16, IAS 40, IAS 2, IFRS 5, Property Plant and Equipment, Investment Property, Inventory Accounting, Tangible Assets, Intangible Assets, Financial Assets, IAS 38, IFRS 9, Bearer Plants, Non-current Assets Held for Sale, Accounting Lectures, IFRS Training, Financial Reporting.
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