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Unit 7 - Property, Plant & Equipment (Accounting for PPE during its…
Unit 7 - Property, Plant & Equipment
Nature of property, plant & equipment (LO1)
Definition (CSG 7-2)
Differentiating PPE classes (CSG 7-3)
Recognition of items as PPE (CSG 7-3)
Accounting for PPE during its useful life (LO2)
Initial recognition - including elements of cost (CSG 7-5)
Subsequent costs (CSG 7-9)
Measurement after initial recognition (CSG 7-9)
Cost model (CSG 7-10)
Revaluation model (CSG 7-10)
Depreciation (CSG 7-13)
Impairment (CSG 7-15)
Derecognition (CSG 7-16)
Non-current assets held for sale and discontinued operations (CSG 7-16)
Capitalisation of borrowing costs (LO3)
Capitalisation of borrowing costs (CSG 7-7)
Qualifying assets (CSG 7-7)
Disclosures
Disclosures for PPE (CSG 7-17)
Disclosures for borrowing costs (CSG 7-17)
Disclosures for non-current assets held for sale (CSG 7-17)