11/18/23, 11:10 PM Ch11 - Test bank for Intermediate Accounting, IFRS Edition, 3e
CHAPTER 11
DEPRECIATION, IMPAIRMENTS, AND DEPLETION
CHAPTER LEARNING OBJECTIVES
1. Describe depreciation concepts and methods of depreciation.
2. Identify other depreciation issues.
3. Explain the accounting issues related to asset impairment.
4. Discuss the accounting procedures for depletion of mineral resources.
5. Apply the accounting for revaluations.
6. Demonstrate how to report and analyze property, plant, equipment, and mineral
resources.
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CHAPTER 11
DEPRECIATION, IMPAIRMENTS, AND DEPLETION
CHAPTER LEARNING OBJECTIVES
1. Describe depreciation concepts and methods of depreciation.
2. Identify other depreciation issues.
3. Explain the accounting issues related to asset impairment.
4. Discuss the accounting procedures for depletion of mineral resources.
5. Apply the accounting for revaluations.
6. Demonstrate how to report and analyze property, plant, equipment, and mineral
resources.
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