Tangible fixed assets and leases


This course will refresh your knowledge and bring you up-to-date with current treatment of tangible assets and leases under IFRS. It will cover a number of standards that relate to the accounting for tangible assets including property plant and equipment, leasing, investment property and borrowing costs. It includes details of those standards that apply for accounting periods beginning on or after 1 January 2014. It does not include details of new and revised standards applicable thereafter. The course is suitable for people with some existing knowledge of either IFRS or UK GAAP.

Learning Outcomes:

On completion of this course, participants will have a greater understanding of:

  • IAS 16 Property, plant and equipment
  • IAS 23 Borrowing cost
  • IAS 40 Investment property
  • IAS 17 Leases

Authored by: Kerry Jones

Kerry has extensive experience in accountancy training, specialising in financial accounting under IFRS. She qualified with the Association of Chartered Certified Accountants, and held a number of senior accountant positions in various different sectors. Kerry has worked both nationally and internationally delivering accountancy related training programmes for qualified accountants, part qualified accountants, banking professionals and non-financial professionals. With experience of both exam and non-exam delivery, Kerry has strong technical knowledge of financial accounting.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price (excludes VAT): £35.00