Financial Accounting and Reporting (FAR) · Lesson 4 of 13

Property, plant, and equipment

PAS 16 initial cost and subsequent measurement, the cost and revaluation models, the four depreciation methods and change in estimate, plus PAS 23 borrowing costs, PAS 36 impairment, PAS 40 investment property, PFRS 5 held for sale, and PAS 20 grants, with worked examples.

15 min read · Super Ea