fbpx

CIMA F1 Chapter – 10 – IFRS 5 Non-current assets held for Sale and Discontinued Operations

by | Aug 13, 2019 | Uncategorised

By the end of this session you should be able to:

  • apply the provisions of IAS 20 in relation to accounting for government grants
  • identify and account for capital and revenue grants
  • account for repayments of grants
  • define investment properties
  • discuss why the treatment of investment properties should differ from other properties
  • apply the requirements of IAS 40 for investment properties

and answer questions relating to these areas.