Assets of SMEs

  • Presenter: To be confirmed
  • Level: Intermediate
  • Study time: 1 hours
    21 june 2022
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Course overview
Almost all SMEs reflect resources that they control from which economic benefits are expected to enrich the entity in the future. It is sometimes a good idea to revisit the principles underlying the accounting for non-financial assets, such as the topics covered by this learning session. Constant developments also occur affecting the assets of SMEs, for example investments made in digital assets (e.g., cryptocurrency (Bitcoin), NFTs, etc.). In this learning session, we revise some of the important principles relating to non-financial assets and the importance of impairment tests that could affect the value at which they are presented in annual financial statements.

What's included?

  • 1 Live event
  • 1 Recording
  • 1 Certificate

Webinar included in the Accounting for tax professionals bundle

Topics covered

•A revision of some important principles relating to:
o Inventories
o Investment property
o Property, plant, and equipment
o Intangible assets other than goodwill
o Impairment of assets