CPC 27 Fixed Assets

CFC SCORE: AUD 2, CMN 2, SUSEP 2, ProGP 2, Expert 2, PREVIC 2, ProRT 2

Program:

  • Overview.
  • Recognition, initial and subsequent costs.
  • Measurement at recognition, elements and cost measurement.
  • Measurement after recognition, cost and revaluation method.
  • Depreciation, depreciable amount, depreciation period and depreciation method.
  • Impairment of assets.
  • Indemnification of loss due to devaluation. 
  • Low
  • Disclosure.

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.

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