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.