1.1 Definition and recognition criteria of property, plant and equipment
1.2 Measurement and initial cost of property, plant and equipment
1.3 Accounting treatment of property, plant and equipment
1.4 Introduction to property, plant and equipment video presentation
1.5 Activity 1: How to determine initial cost of property, plant and equipment
1.6 Assessment questions
1.7 Youtube link

2.1 Teaching video 2
2.2 Subsequent cost
2.3 Subsequent cost - capital and revenue expenditure
2.4 Teaching video
2.5 Tutorial 1
2.6 Quiz 1
2.7 Additional materials: Youtube links

3.1 Definition and causes of depreciation
3.2 Factors affecting depreciation
3.3 Recording depreciation
3.4 Video 1 - Depreciation
3.5 Video 2 - Depreciation
3.6 Tutorial 1: Depreciation
3.7 Quiz 1: Depreciation
3.8 Additional materials: Youtube links

4.1 Subsequent measurement - Introduction and cost model
4.2 Subsequent measurement - Revaluation model
4.3 Revaluation model - Illustration depreciable assets (video presentation)
4.4 Revaluation model - Illustration non-depreciable assets
4.5 Activity - Test your understanding
4.6 Quiz - Subsequent measurement of property, plant and equipment
4.7 Additional materials

5.1 Derecognition of property, plant and equipment
5.2 Derecognition of replacement of parts
5.3 Schedule of movement on derecognition of property, plant and equipment item
5.4 Video on derecognition of property, plant and equipment
5.5 Tutorial questions on derecognition on property, plant and equipment item
5.6 Quiz on derecognition of property, plant and equipment
5.7 Additional materials: Quizizz

6.1 Introduction of impairment of property, plant and equipment
6.2 Impairment of property, plant and equipment - Cost model (video presentation)
6.3 Impairment of property, plant and equipment - Revaluation model
6.4 Activity - Test your understanding
6.5 Quiz - Impairment of property, plant and equipment
6.6 Additional materials

A1 : The property plant and equipment is important for the operations of a firm because it gives the company the resources necessary to produce its products.

A2 : Generally, the property, plant and equipment assets are reported at their cost followed by a deduction for the accumulated depreciation that applies to all of these assets except land (which is not depreciated).

A3 : It's important for a company to accurately record its property, plant and equipment on its statement of financial position. Analysts and potential investors will frequently review a company's property, plant and equipment to see where and how the company is spending its money on ono-current assets in ways that could help the company increase its profitability.

A4 : This means that if a company does not purchase additional new equipment (therefore, its capital expenditures are zero), then Net Property, Plant and Equipment should slowly decrease in value every year due to depreciation.