FAC3702/102/3/2023
Tutorial Letter 102/3/2023
Distinctive Financial Reporting
FAC3702
Semesters 1 & 2
Department of Financial Accounting
IMPORTANT INFORMATION
This tutorial letter contains all the tutorial matter of all the learning units. Please
register on myUnisa, activate your myLife e-mail address and make sure that you
have regular access to the myUnisa module website, FAC3702-2023-S1/S2, as
well as your group website.
, FAC3702/102
CONTENTS
INTRODUCTION .................................................................................................................... iii
LECTURERS AND CONTACT DETAILS ...................................................................................... iii
LEARNING UNIT 1 – PROPERTY, PLANT AND EQUIPMENT ..................................................... 3
LEARNING UNIT 2 – INVESTMENT PROPERTY ........................................................................ 45
LEARNING UNIT 3 – INTANGIBLE ASSETS .............................................................................. 74
ii
, Dear Student
INTRODUCTION
Attached please find the following learning units:
• Learning unit 1 – Property, plant and equipment (IAS 16)
• Learning unit 2 – Investment property (IAS 40)
• Learning unit 3 – Intangible assets (IAS 38)
LECTURERS AND CONTACT DETAILS
Use only the following e-mail address for all communication with the lecturers:
Use only the following telephone numbers for all communication with your lecturers:
Lecturers Office number Telephone number
Ms S Mahinthso AJH van der Walt 2-58 012 429 4408
Mr D Khumalo AJH van der Walt 2-50 012 429 4408
iii
,
Tutorial Letter 102/3/2023
Distinctive Financial Reporting
FAC3702
Semesters 1 & 2
Department of Financial Accounting
IMPORTANT INFORMATION
This tutorial letter contains all the tutorial matter of all the learning units. Please
register on myUnisa, activate your myLife e-mail address and make sure that you
have regular access to the myUnisa module website, FAC3702-2023-S1/S2, as
well as your group website.
, FAC3702/102
CONTENTS
INTRODUCTION .................................................................................................................... iii
LECTURERS AND CONTACT DETAILS ...................................................................................... iii
LEARNING UNIT 1 – PROPERTY, PLANT AND EQUIPMENT ..................................................... 3
LEARNING UNIT 2 – INVESTMENT PROPERTY ........................................................................ 45
LEARNING UNIT 3 – INTANGIBLE ASSETS .............................................................................. 74
ii
, Dear Student
INTRODUCTION
Attached please find the following learning units:
• Learning unit 1 – Property, plant and equipment (IAS 16)
• Learning unit 2 – Investment property (IAS 40)
• Learning unit 3 – Intangible assets (IAS 38)
LECTURERS AND CONTACT DETAILS
Use only the following e-mail address for all communication with the lecturers:
Use only the following telephone numbers for all communication with your lecturers:
Lecturers Office number Telephone number
Ms S Mahinthso AJH van der Walt 2-58 012 429 4408
Mr D Khumalo AJH van der Walt 2-50 012 429 4408
iii
,