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Fixed Asset Accounting ON DEMAND

Available Until

Your Desk

12.0 Credits

Member Price $336.00

Non-Member Price $386.00


Fixed asset accounting can be a complex area with extensive implications on a company’s value. In this thorough and well-written course, accounting expert Steven Bragg uses real-life examples to illustrate the principles covered and offers helpful tips and advice that can be easily implemented. This course addresses both the GAAP and IFRS accounting for all aspects of fixed assets, including their initial purchase, impairment, revaluation, and disposal.


Fixed Assets. Capital Budgeting Analysis. Leasing Concerns. Leasing Advantages. Capital Budgeting with Little Cash. Initial Fixed Asset Recognition. Base Unit. Interpretive Commentary. GAAP Measurement of Assets Acquired in a Finance Lease. GAAP Non-Monetary Exchanges. IFRS The Measurement of Assets Acquired in a Finance Lease. IFRS Non-Monetary Exchanges. IFRS Internally Developed Intangible Assets, and more.



Designed For

CPAs, CFOs, controllers, financial professionals, and auditors.


State why construction in progress is a temporary account. Identify an advantage of having many fixed asset classifications. Define depreciation. Specify where constraint analysis is used. Define throughput. List a way the payback method works well in analyzing a budget, and more.






Leader Bios

Steven Bragg, Western CPE

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.

Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).

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Non-Member Price $386.00

Member Price $336.00