IFRS: Property, Plant and Equipment (IAS 16) and Borrowing Costs (IAS 23)

Addresses requirements of IAS 16, Property, Plant and Equipment, and IAS 23, Borrowing Costs.

• Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
• Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

• Determine the initial measurement of property, plant, or equipment (PPE).
• Identify the appropriate accounting treatment to subsequent measurement of PPE.
• Recognize the disclosures required by IAS 16 and IAS 23.
• Recognize accounting requirements for borrowing costs.