FINANCIAL REPORTING OF PPE AND INTANGIBLE ASSETS UNDER IFRS ★ 5.000

The course was developed at Plekhanov Russian University of Economics. This course is focused on accounting for property, plant and equipment and intangible assets: their recognition, measurement of carrying value, depreciation and amortization charges, derecognition. At the end of each section test are presented that help to structure theoretical knowledge and draw attention to the most significant information blocks of the relevant International Financial Reporting Standards.