Page 63 - SBR Integrated Workbook STUDENT S18-J19

Chapter 5

Non-current assets

Outcome

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

 discuss and apply the accounting treatment of non-current assets

 discuss and apply the accounting for, and disclosure of, government grants and
other forms of government assistance

 Discuss and apply the accounting treatment for borrowing costs

 discuss and apply the accounting treatment of non-current assets held for sale

 discuss and apply the accounting treatment of investment properties

 discuss and apply the accounting treatment of intangible assets

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 5 of your Study Text

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