Comparison of accounting treatment of different types of assets

Posted 24th May 2018 by Roulon du Toit & filed under Financial accounting,


Students are often confused by the different types of assets and the treatment required by IFRS. In an exam or test, you must be able to identify the different types of assets and the correct accounting treatment.

In the video below, Bianca Nel CA (SA) will revise basic principles and look at the key differences between the following accounting standards (IFRS):

  • IAS 16: Property, Plant and Equipment
  • IAS 40: Investment Property
  • IAS 38: Intangible assets

The CA Campus revision programme is still open for registration. To find out more about this course, click here.

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