Скачать или смотреть IFA48 – Property, Plant & Equipment Overview – Financial Accounting

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In This Video:
We kick off Module 10 with a high-level overview of Property, Plant, and Equipment (PPE) Valuation. This introductory video lays down the fundamental rules for determining exactly which costs should be capitalized (added to the asset's value on the balance sheet) and which should be expensed immediately. We also preview the more complex scenarios we will tackle in this module, including allocating costs during lump-sum "basket" purchases, navigating non-monetary exchanges, and estimating Asset Retirement Obligations (AROs).

Module Overview (IFA48–IFA52):
This module explores Property, Plant, and Equipment (PPE) in depth. We will examine the strict rules for capitalizing costs, demonstrate how to proportionally allocate purchase prices in lump-sum acquisitions, and dive into the specific journal entries required for non-monetary asset exchanges. Finally, we will cover how to record and accrue liabilities for Asset Retirement Obligations (AROs).