Property, Plant & Equipment

by Pwc Auditor Training Claim Listing

The AASB 116 standard specifies PP&E detailed accounting and disclosure requirements including how to calculate depreciation, costs and the component-based approach. We use practical examples to enhance your understanding of the course material.

$88

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img Duration

1.5 Hours

Course Details

Most companies have tangible non-current assets that they use in the production or supply of goods and services, or for administrative purposes. These assets are called Property, Plant and Equipment (PP&E). 

The AASB 116 standard specifies PP&E detailed accounting and disclosure requirements including how to calculate depreciation, costs and the component-based approach. We use practical examples to enhance your understanding of the course material. 

 

Learning Outcomes:

  • understand the definition of property, plant and equipment
  • identify the type of costs which should or should not be included at the time of initial recognition
  • understand the proper accounting treatment under the component-based approach
  • account for depreciation of property plant and equipment
  • understand the correct accounting treatment of subsequent expenditures
  • identify correct accounting journals for a disposal
  • Brisbane Branch

    480 Queen Street QLD. 4000, Brisbane
  • Sydney Branch

    One International Towers Sydney Watermans Quay Barangaroo , Sydney

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