The accounting and presentation of tangible and intangible fixed assets
General Objectives:
This Course aims to present the accounting operations arising from the non-financial investment cycle, relating the measurement and recording of investments to the technical activity of entities.
Specific Objectives:
At the end of this Course the participants will know how to measure and record the operations contemplated in the standards:
- NCRF 6- Intangible Fixed Assets;
- NCRF 7 - Tangible Fixed Assets;
- NCRF 8 - Non-current Assets Held for Sale and Discontinued Operations;
- NCRF 11 - Investment Property;
- CRF 12 - Impairment of Assets.
CONTENTS
Module A - Tangible Fixed Assets and Related Operations
- Module I - Framing of the Non Current Assets in the Accounting Normalization System (SNC)
- Module II - Recognition and Measurement of Tangible Fixed Assets
- Module III - Derecognition
- Module IV - Tangible Fixed Assets under Financial Lease
- Module V - Grants Related to Property, Plant and Equipment;
- Module VI - Disclosure in Financial Statements of Information Related to Property, Plant and Equipment
Module B - Intangible Assets
- Module I - Definitions;
- Module II - Recognition and Measurement
- Module III - Recognition of an Expense;
- Module IV - Measurement After Recognition
- Module V - Useful Life, Period and Amortization Methods
- Module VI - Impairment
- Module VII - Derecognition;
- Module VIII - Intangible Assets Classified as Held for Sale;
- Module IX - Disclosure in Financial Statements Related to Assets;
- Module X - Intangibles.
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
