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One of the largest asset categories on the balance sheet of many companies are fixed assets, sometimes referred to as property, plant and equipment (PP&E).

These courses discuss the criteria for recognizing the acquisition of fixed assets, how such assets are accounted for over their useful lives—including depreciation, revaluation, impairment and subsequent expenditures—as well as how the sale or other disposition of such assets affects the financial statements.

These courses are based on U.S. Generally Accepted Accounting Principles (US GAAP), whereas any major differences from International Financial Reporting Standards (IFRS) will be identified.

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