Page 81 - SBR Integrated Workbook STUDENT S18-J19

Non-current assets

If you have forgotten the detail of any of the standards covered in this chapter,
or if you did not cover them in your prior studies, then it is important to read the
relevant sections in Chapter 5 of the Study Text.

The following questions in Chapter 5 of the Study Text will provide practice in
key areas:

TYU 1 – PPE

TYU 2 – grants

TYU 3 – borrowing costs.

Illustration 2 – investment properties and changes in use

TYU 5 – research and development expenditure

TYU 8 – impairments and CGUs

TYU 11 – assets held for sale

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