Page 183 - F1 Integrated Workbook STUDENT 2018

Chapter 11

Non-current Assets – IAS 23, IAS 38 &

IAS 36

Outcome

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

 explain and apply the accounting rules contained in IASs dealing with:

 intangible non-current assets

 research and development expenditure

 intangible non-current assets (other than goodwill on consolidation)

 impairment of assets

 borrowing costs

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbooks can
be found in Chapter 11 of your Study Text

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