IAS 16
7
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2
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Search complete. 7 mentions across 2 episodes found for "IAS 16".
Oct 27, 2026
Alex WhelanGUEST
I think the P&L and the SFP, some students, a lot of students will focus on the P&L, do remember the SFPs as well.
Alex WhelanGUEST
So core activity D, lots of focus will be on the P&L and the SFP.
Alex WhelanGUEST
So from a positives for tenderers point of view, considering both those statements, looking at the P&L, our revenue is going up by about 8.7%.
Alex WhelanGUEST
So close to 10.
Alex WhelanGUEST
You would expect sort of the elite to kind of be in that kind of mid range.
Alex WhelanGUEST
Moving on to the SFP.
Alex WhelanGUEST
So again, a lot of the focus around maybe working capital, but core activity F, but also core activity D around non-current assets.
Alex WhelanGUEST
They've got a decent cash position.
Alex WhelanGUEST
You have to prepare for it because it's in every exam, but slightly less focus on that core activity D.
Alex WhelanGUEST
But in core activity D, IAS 16, so PPE, so capitalising an asset, what can we capitalise the SOP and what do we have to expense to the P&L? So all the sort of purchase costs and all the sort of costs attributable to getting to the asset to its current location.
Alex WhelanGUEST
Leases are commonly examined as well.
Alex WhelanGUEST
Sometimes leases are also examined with PPE.