Attendance at this seminar will secure 2.5 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
Tristan White
0118861395
gillian@probetatraining.co.za
This session is all about fixed / longer term assets. We’ll capitalise on our time together by establishing a strong theoretical foundation based on simplifying definitions, recognition and measurement principles.
We’ll proceed to build thereon by practicing calculations and analysing the accounting entries in various scenarios, including appropriate cost measurement at initial recognition, how to account for subsequent measurement, depreciation, revaluThis session is all about fixed / longer term assets. We’ll capitalise on our time together by establishing a strong theoretical foundation based on simplifying definitions, recognition and measurement principles.
We’ll proceed to build thereon by practicing calculations and analysing the accounting entries in various scenarios, including appropriate cost measurement at initial recognition, how to account for subsequent measurement, depreciation, revaluation and derecognition, inter alia.
ation and derecognition, inter alia.
GRAP 17: PPE
• Definitions and what is included in ‘costs’ that can be capitalised
• Recognition
• Measurement – Cost VS Revaluation Model, Depreciation
• Derecognition
• Disclosure requirements
