Programme Objective To facilitate a clear understanding of how the accounting treatment for property, plant and equipment provide users of the financial statements with information about an entity’s investment in its property, plant and equipment and the changes in such investment.To enable participants to apply the requirements of FRS 16 with respect to the recognition of property, plant and equipment, the measurement of their carrying amounts and the determination of the related depreciation charges and impairment losses.
Objectives and scope of FRS 16Definition and termsRecognition of property, plant and equipment Underlying principlesInitial costsSubsequent costs Measurement at initial recognition Underlying principlesElements of costMeasurement of cost Subsequent measurement Underlying principlesCost modelRevaluation modelDepreciationImpairment and compensation for impairment Derecognition Underlying principlesMeasurement of gain or loss Disclosure Training MethodologyLecture style, with Exercises/Case Studies Closing Date for Registration1 week before programme or until full enrolment
An Intermediate level programme targeted at Practising Accountants as well as Non Practising Accountants and Auditors. Those who wish to achieve a deeper understanding in FRS 16 are encouraged to attend.
Category 1 = 3.50 Hours
21 Oct 2019 (9:00 AM - 12:30 PM)
Registration is closed
26 Oct 2018 (9:00 AM - 12:30 PM)
13 Oct 2017 (9:00 AM - 12:30 PM)
For Members: $ 199.02 For Non-Members: $ 237.54
137 Cecil StreetLevel 4Cecil BuildingSingapore 069537
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05 Mar 2021 - 05 Mar 2021
08 Mar 2021 - 08 Mar 2021