FRS 102 & 105: Property, plant and equipment - CPD module

In this month's exclusive Accountancy Daily CPD module, we focus on the accounting treatment of property, plant and equipment under FRS 102 and FRS 105

This module will enable you to:

  • understand the recognition criteria and the different types of asset classes under UK GAAP;
  • identify how items of property, plant and equipment (PPE) are initially measured including when payment is deferred;
  • distinguish between the cost model and the revaluation model and understand how these models work; and
  • identify when changes to certain components of depreciation are required and when depreciation methods may be incorrect.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is Steve Collings, accounting expert and regular contributor to Croner-i Navigate.

Play the CPD module here

If you're already a subscriber, you can log in to access this CPD module.

Accountancy Daily |Published by Croner-i


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