A2 Level Accounting 9706 | IAS 16 (Propert Plant & Equipment) Part 2 | Rohail Ahmed

Описание: 📘 IAS 16 – Property, Plant & Equipment | Accounting Lecture Explanation

In this video, we explain IAS 16 – Property, Plant & Equipment in a simple and exam-oriented way. This lecture covers the recognition, measurement, depreciation, revaluation, and disposal of fixed assets according to International Accounting Standards (IAS).

This video is ideal for commerce, accounting, B.Com, BBA, ACCA, CA, and ICAP students, as well as anyone preparing for exams or building a strong foundation in financial accounting.

🔑 Topics Covered:
• Meaning and scope of IAS 16

• Recognition criteria of PPE

• Initial measurement (cost of asset)

• Subsequent measurement (Cost model & Revaluation model)

• Depreciation methods

• Revaluation surplus and deficit

• Derecognition / Disposal of assets

Practical examples for better understanding

📌 Watch till the end to clearly understand IAS 16 concepts for exams and practice.
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This video is especially useful for Class 11 & Class 12 students, commerce stream learners, and anyone preparing for accounting exams.

📘 Learn accounting concepts easily with step-by-step explanations.

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