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IAS 16 PPE | Property, Plant & Equipment | Revaluation Model | Commerce Specialist |

This video from Commerce Specialist is a Tutorial Video / Lecture Video which explains the main provisions of IAS 16 Property Plant and Equipment (PPE). This video covers the main provisions of IAS 16 which are Initial Recognition, Depreciation, Revaluation and Derecognition. This video explains in details the concept of Depreciation and Revaluation of Non-Current Assets (NCA), How revaluations is done, why revaluation is done, who does revaluation. This video also explains the Concept of Revaluation Surplus, what is Revaluation Surplus, How to calculate Revaluation Surplus, How to give general entry to record Revaluation Surplus, how to calculate downward Revaluation, the accounting entry to record downward revaluation. Detailed explanation is given regarding the concept of Excess Depreciation, What is Excess Depreciation, How to Calculate Excess Depreciation, How to record Excess Depreciation, Why Excess Depreciation is transferred, To which account Excess Depreciation is Transferred, Treatment of Accumulated Depreciation on Revaluation. Why Excess Depreciation is transferred to Retained Earnings. This video also explains the concept of Gain or Loss on Disposal of Assets, Disposal of Non-Current Assets, Sale of Non-Current Assets, Entry to record sale of Fixed Assets, Entry to record disposal of Assets, Entry to record disposal of Non-Current Assets. This tutorial/lecture video is very relevant and useful for students of I. Com, B. Com, O Levels, A Levels, CA, ACCA, CMA, CIMA and CPA and CIA as it covers the learning outcomes of their syllabus. About: Commerce Specialist is a Certified Management Accountant (CMA) from USA, holds a Bachelors in Accounting, B.Ed., an MBA in Finance, Certificate in International Audit from ACCA-UK, a Professional Certificate from ICMAP along with over 20 years’ experience of working in MNCs including Banks, NBFIs and top business schools, colleges and universities. Viewers and students can contact me on [email protected] or email me at [email protected] or WhatsApp me on +923219213800. website: www.comparativeedge.com Link of my other videos: Depreciation Basics: [Straight Line & Declining Balance Method]    • Depreciation | Methods & Calculations...   Inventory Valuation:[Systems & Methods] :    • Stock Valuation Systems & Methods | P...   #ias16 #revaluationmodel #revaluationsurplus