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Udemy - ACCA SBR SPARK Notes - Section C (Part 2)

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ACCA SBR SPARK Notes: Section C (Part 2)

https://WebToolTip.com

Published 11/2025
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz, 2 Ch
Language: English | Duration: 1h 55m | Size: 685 MB

Reporting the Financial Performance of a Range of Entities (Non-Current Assets)

What you'll learn
Determine the carrying amount of property, plant, and equipment using appropriate measurement models.
Apply the recognition criteria for intangible assets, including internally generated items.
Calculate and allocate impairment losses for individual assets and groups of assets.
Apply the measurement and classification principles for investment property.
Determine the amount of borrowing costs eligible for capitalization on a qualifying asset.

Requirements
You should have covered the ACCA SBR syllabus content.