Y3 - Financial Accounting 2

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1. CHAPTER 10 – ACQUISITION AND DISPOSITION OF PROPERTY, PLANT, AND EQUIPMENT
2. PROPERTY, PLANT, AND EQUIPMENT
3. BORROWING COSTS DURING CONSTRUCTION
4. VALUATION OF PROPERTY, PLANT, AND EQUIPMENT
5. COST OF SUBSEQUENT ACQUISITION
6. DISPOSITION OF PROPERTY, PLANT, AND EQUIPMENT
7. CHAPTER 11 – DEPRECIATION, IMPAIRMENTS, AND DEPLETION
8. DEPRECIATION—A METHOD OF COST ALLOCATION
9. OTHER DEPRECIATION ISSUES
10. IMPAIRMENTS
11. DEPLETION
12. REVALUATIONS
13. PRESENTATION AND ANALYSIS
14. APPENDIX 11A: REVALUATION OF PROPERTY, PLANT, AND EQUIPMENT
15. CHAPTER 12 – INTANGIBLE ASSETS
16. INTANGIBLE ASSET ISSUES
17. TYPES OF INTANGIBLE ASSETS
18. GOODWILL
19. IMPAIRMENT AND PRESENTATION OF INTANGIBLE ASSETS
20. RESEARCH AND DEVELOPMENT COSTS