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所在平台: Udemy |
课程主页: https://www.udemy.com/course/property-plant-and-equipment-ias-16-ifrs/
课程评论：没有评论
课程名称：固定资产（IAS 16）- IFRS 课程概述：IAS 16《固定资产》规定了大多数类型固定资产的会计处理。固定资产初始计量于其成本，随后可以使用成本模型或重估模型进行后续计量，并以系统的方式在其使用寿命内分配折旧金额。IAS 16于2003年12月重新发布，并适用于自2005年1月1日起开始的年度期间。IAS 16的目标是规范固定资产的会计处理，主要涉及资产的确认、账面价值的确定及相关的折旧费用和减值损失的确认。 本课程为会计师或希望深入了解固定资产会计处理的专业人士提供了入门指南，适用于全球越来越多的组织采用的 IAS 16规范。课程内容明确指导如何确认固定资产，以及如何进行固定资产的初始和后续计量。此外，还包括折旧方法和在重大升级或重估项目后对特定固定资产的使用寿命进行审查。通过众多与IAS 16应用相关的真实案例，帮助你更好地理解相关概念。学习完此课程后，你将能够正确应用IAS 16，无论是为了学习还是为了在需要采用IAS标准作为主要会计政策的组织中追求职业发展。
IAS 16 Property, Plant and Equipment outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life.IAS 16 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005.The objective of IAS 16 is to prescribe the accounting treatment for property, plant, and equipment. The principal issues are the recognition of assets, the determination of their carrying amounts, and the depreciation charges and impairment losses to be recognised in relation to them.This course is an introduction for accountants or professionals who want to learn in more details about the accounting treatment of IAS 16 the property, plant and equipment that are increasingly adopting by more organizations around the world. This course provides a clear guide on how to recognize an item of property, plant and equipment as well as initial and subsequent measurement of PPE items. Also it includes the depreciation methods and review of useful life of an asset after major upgrades or revaluation project for specific PPE items. Many real-world examples about IAS 16 application will also help you perceive the concepts easily. After studying this course you will be able to practice the IAS 16 properly whether for studying or pursuing a career for organizations that require using IAS standard as a major accounting policy.
