https://gdpark.blog/tags/ppe/Recent content in Ppe on gdpark.blogHugoenSun, 06 Jun 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-08-property-plant-and-equipment-1-acquisition/Sun, 16 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-08-property-plant-and-equipment-1-acquisition/We kick off long-lived assets by diving into PP&E acquisition — what counts as an asset, why it’s not just an expense, and how initial recognition works.https://gdpark.blog/posts/cfa-l1-09-property-plant-and-equipment-2-depreciation/Sun, 23 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-09-property-plant-and-equipment-2-depreciation/A casual breakdown of accounting depreciation for PPE — turns out it’s about spreading costs over useful life, not just saying an asset lost value.https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/IFRS lets you pick the Revaluation Model for PPE — and here’s why that’s a big deal (and a headache) compared to just sticking with the Cost Model.https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Breaks down PPE impairment — what ‘gone bad’ actually means, how US-GAAP’s two-step recovery test works, and where IFRS handles things differently.https://gdpark.blog/posts/cfa-l1-12-investment-property/Sun, 06 Jun 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-12-investment-property/Investment property is just rental real estate — not speculation — and here’s how it differs from PPE under IFRS (spoiler: US GAAP doesn’t even have this account).