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Non-current assets and depreciation (Calculating depreciation (Methods of…
Non-current assets and depreciation
Non-current assets and depreciation (IAS 16)(FRS 102 s17)
IAS 16, Property, Plant and Equipment
Cost of a non-current asset
Paying for a non-current asset
Useful life
What is depreciation?
Residual value
The non-current assets note to the statement of financial position
Accounting for depreciation
Accounting for depreciation
Depreciation on the ETB
Non-current asset disposals
Accounting for non-current asset disposals
Accounting for disposals of non-current assets given in part-exchange
The principles behind calculating the profit or loss on disposal
Accounting for non-current assets on the ETB
Intangible non-current assets
Accounting for purchased goodwill
How is the value of purchased goodwill decided
Purchased goodwill
Development costs
Goodwill
Other intangible assets
The asset register
Data kept in an asset register
Calculating depreciation
Methods of depreciation
The straight line method of depreciation
The reducing balance method of depreciation
Applying a depreciation method consistently
Depreciating enhancement expenditure
Reviewing and changing the depreciation method
Reviewing and changing carrying amount: fall in value (impairment loss)
Reviewing and changing useful life or residual value
The objective of depreciation
Accounting concepts and depreciation
Common depreciation misconceptions