CPD Course: Accounting for non-current assets

Accounting for Non-Current Assets

Non-current assets usually make up the biggest part of a company’s statement of financial position. In 2020, for example, non-current assets made up 75% of Tesco’s total assets, 60% of ASOS’s total assets and 56% of Apple’s total assets! 

Their value must be accurately recorded in the financial statements, which only gets more difficult to manage as the company grows. As an accountant, you’re expected to know how to deal with not only recording the cost of assets but also how they should be revalued, how any impairment should be recorded or what happens when assets are discontinued. Doing all of this correctly helps your business avoid fines, maintain shareholder trust and even get better credit agreements with suppliers and lenders! 

To that end, this course will teach you how to comply with the major international financial reporting standards (IFRS) for non-current assets, including IAS 16, IAS 36 and IFRS 5. It will help you to produce accurate information on non-current assets, refresh your knowledge on the nuances of accounting for non-current assets and build your confidence in this specialised area!

Provides 8 hours of CPD

  • How to recognise, measure, depreciate, de-recognise and revalue assets under IAS 16: Property, Plant and Equipment 
  • How to identify and record impairment under IAS 36: Impairment of Assets
  • How to correctly classify and measure discontinued operations and non-current assets held for sale under IFRS 5: Non-current Assets Held for Sale and Discontinued Operations

The course also offers a range of practice questions that you can use to reinforce your learning and cement your knowledge.

By correctly answering the accompanying test questions, you can earn a certificate of completion for your completed CPD hours.

What’s included in the course?


  • Thoroughly explores the concepts, theories and models for this topic
  • The content is professionally explained by our expert tutors alongside a visual presentation
  • Come with downloadable audio files so you can listen to the content offline and on the go


  • Full coverage of the video content using engaging and easy-to-follow language
  • A range of examples to show you how these concepts might apply to real-life situations, e.g. in finance
  • A practical exercise for each module based on the subject’s application in a finance team

Learning questions

  • A series of questions designed to test your understanding of what you’ve learnt on the course
  • Designed to get you to apply what you’ve learned to scenarios and commit the theory to memory

Presentation slides

  • The visual presentation from the video can be accessed for note-taking and for browsing alongside the video or audio download
  • Can be viewed as still slides or in an interactive format to move around the screen

Purchasing the course

To purchase this course, simply add the course to your basket with the button below and then either proceed to checkout or continue browsing for more CPD courses…

Astranti CPD Course:
Accounting for Non-Current Assets


What our satisfied customers say…

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Excellent materials and lots of support when needed.

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Astranti customer, 2021

I used Astranti materials and I can honestly say they are an excellent course provider. The materials are expertly delivered, easy to follow and very motivating. Highly recommended.

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Astranti customer, 2021

Astranti is an excellent centre for anyone wishing to pursue their professional education and learning. I find its courses highly relevant and practical, the content well-organised and its administrative service efficient. Engaging in an Astranti course is truly a rewarding experience and a worthwhile investment.

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Astranti customer, 2021