More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/
A word from the author
"The IFRS framework completely changed the approach of fixed assets, both in terms of definition and assessment. From now on, we have to get at the closest of the economic reality : use of the different useful lives according to the different parts of a same fixed asset, assessment of the fair value, valuation of the discounting future economic rewards, integration of the expenses directly attributable to the first use in the initial value of the asset.
These changes will complicate the work of the accounting departments, requiring a close collaboration with the operational departments, sources of technical information.
Since 01/01/2005, the French GAAP (PCG) joined the IFRS, except for the discounting principle."
Learning goals
- Position the legal framework of the fixed assets
- Control the economic depreciation expenses
- Show the fair value of fixed assets
Chapters:
- Define the fixed assets under IFRS
- Deal with the later valuation under IFRS
- Practical case “Calculation of the depreciation schedule”
- Practical case “the fixed assets”
- Practical case “Revaluation of properties”
More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/
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