{"id":6298,"date":"2024-02-20T22:41:53","date_gmt":"2024-02-21T06:41:53","guid":{"rendered":"https:\/\/mansford.us\/home\/?post_type=dt_portfolio&#038;p=6298"},"modified":"2025-07-20T07:07:49","modified_gmt":"2025-07-20T14:07:49","slug":"ifrs-properties-accounting-treatments","status":"publish","type":"dt_portfolio","link":"https:\/\/mansford.us\/home\/project\/ifrs-properties-accounting-treatments\/","title":{"rendered":"IFRS Properties Accounting Treatments"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6298\" class=\"elementor elementor-6298\" data-elementor-post-type=\"dt_portfolio\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-164f496c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"164f496c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-700c2054\" data-id=\"700c2054\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be97934 elementor-widget elementor-widget-image\" data-id=\"be97934\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1500\" height=\"467\" src=\"https:\/\/mansford.us\/home\/wp-content\/uploads\/2023\/08\/IFRS_Banner.jpg\" class=\"attachment-full size-full wp-image-6232\" alt=\"\" srcset=\"https:\/\/mansford.us\/home\/wp-content\/uploads\/2023\/08\/IFRS_Banner.jpg 1500w, https:\/\/mansford.us\/home\/wp-content\/uploads\/2023\/08\/IFRS_Banner-300x93.jpg 300w, https:\/\/mansford.us\/home\/wp-content\/uploads\/2023\/08\/IFRS_Banner-1024x319.jpg 1024w, https:\/\/mansford.us\/home\/wp-content\/uploads\/2023\/08\/IFRS_Banner-768x239.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-59654707 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59654707\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-506fdcee\" data-id=\"506fdcee\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b18a1bc elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7b18a1bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-graduation-cap\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Subject:  <font color=\"#222222\"><b>Accounting<\/b><\/font><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-coins\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fee: <span><b>$50<\/b><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CPD: <span><b>2 Hours <\/b><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-chart-bar\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Prerequisites: <span><b>Intermediate Accounting <\/b><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7f710595\" data-id=\"7f710595\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ea5da64 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2ea5da64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-industry\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Advance preparation: <span><b>IFRS Standards<\/b><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-language\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Language: <span><b>English<\/b><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-signal\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Course Level: <span><b>Intermediate<\/b><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-desktop\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Delivery Method: <span><b>Zoom<\/b><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7f72d8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f72d8c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-36d3c04\" data-id=\"36d3c04\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37c3536e elementor-widget elementor-widget-spacer\" data-id=\"37c3536e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c59ecd0 elementor-widget elementor-widget-heading\" data-id=\"4c59ecd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Course description<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af858f0 elementor-widget elementor-widget-spacer\" data-id=\"af858f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-12863a79 elementor-widget elementor-widget-text-editor\" data-id=\"12863a79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This course is designed for individuals who want to deepen their understanding of the specific international accounting standards related to property: IAS 16, IAS 40, and IFRS 5.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2fcd47a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fcd47a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-51401fb6\" data-id=\"51401fb6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c96d21 elementor-widget elementor-widget-heading\" data-id=\"0c96d21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Learning objectives<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a5976 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e6a5976\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Recall the classification criteria for different types of properties as outlined in IAS 16 Property, Plant and Equipment, IAS 40 Investment Property, and IFRS 5 Non- Current Assets Held for Sale and Discontinued Operations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Explain the appropriate accounting treatment and measurement methods applicable to each type of property specified in the respective standards.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Analyze the process and considerations involved in ceasing to classify assets under the relevant standards. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Evaluate the accounting impact of recognizing and measuring various types of properties on the financial statements and related disclosures.<br><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc1273a elementor-widget elementor-widget-heading\" data-id=\"bc1273a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc6b1a elementor-widget elementor-widget-text-editor\" data-id=\"4dc6b1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This course is delivered via Zoom. Instructional materials, including PowerPoint presentations, videos, and additional reading materials, are provided on the day of the activities.<\/p>\n<p><u>Attendance\/Participation<\/u>&nbsp;\u2014 Successful completion of each Zoom Virtual Structured Activity is attained through compliance with the mandatory attendance policy. If the Zoom Virtual Structured Activity is one (1) hour long, students must attend the entire hour\/activity. Students must login to Zoom on time or a few minutes early and not leave before the activity ends. Students who are late, absent, or leave early will not be awarded CPD hours or a certificate of completion.&nbsp; Upon successful completion of a course, students are awarded a certificate of completion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>This course is designed for individuals who want to deepen their understanding of the specific international accounting standards related to property: IAS 16, IAS 40, and IFRS 5.<\/p>\n","protected":false},"author":1,"featured_media":6300,"comment_status":"closed","ping_status":"closed","template":"","dt_portfolio_category":[16],"dt_portfolio_tags":[52],"class_list":["post-6298","dt_portfolio","type-dt_portfolio","status-publish","has-post-thumbnail","hentry","dt_portfolio_category-accounting","dt_portfolio_tags-accounting"],"_links":{"self":[{"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/dt_portfolio\/6298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/dt_portfolio"}],"about":[{"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/types\/dt_portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/comments?post=6298"}],"version-history":[{"count":10,"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/dt_portfolio\/6298\/revisions"}],"predecessor-version":[{"id":6551,"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/dt_portfolio\/6298\/revisions\/6551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/media\/6300"}],"wp:attachment":[{"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/media?parent=6298"}],"wp:term":[{"taxonomy":"dt_portfolio_category","embeddable":true,"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/dt_portfolio_category?post=6298"},{"taxonomy":"dt_portfolio_tags","embeddable":true,"href":"https:\/\/mansford.us\/home\/wp-json\/wp\/v2\/dt_portfolio_tags?post=6298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}