## Overview

This module covers non-current asset accounting and borrowing cost capitalisation, including PPE recognition measurement, intangible asset criteria, and eligible borrowing costs. Topics include componentisation, research vs development, and capitalisation cessation.

## 1. Property, plant and equipment (IAS 16)

- [Recognition and initial measurement, componentisation](acca-fr-property-plant-and-equipment-ias-16-recognition-and-initial-measurement-componentisation.md)
- [Depreciation methods and changes](acca-fr-property-plant-and-equipment-ias-16-depreciation-methods-and-changes.md)
- [Revaluation model and derecognition](acca-fr-property-plant-and-equipment-ias-16-revaluation-model-and-derecognition.md)

## 2. Intangible assets (IAS 38)

- [Research vs development and recognition criteria](acca-fr-intangible-assets-ias-38-research-vs-development-and-recognition-criteria.md)
- [Amortisation and useful life](acca-fr-intangible-assets-ias-38-amortisation-and-useful-life.md)
- [Internally generated intangibles and brands](acca-fr-intangible-assets-ias-38-internally-generated-intangibles-and-brands.md)

## 3. Borrowing costs (IAS 23)

- [Capitalisation criteria and eligible assets](acca-fr-borrowing-costs-ias-23-capitalisation-criteria-and-eligible-assets.md)
- [Suspension and cessation of capitalisation](acca-fr-borrowing-costs-ias-23-suspension-and-cessation-of-capitalisation.md)
- [Disclosures and practical issues](acca-fr-borrowing-costs-ias-23-disclosures-and-practical-issues.md)


Free ACCA FR Property, Intangibles and Borrowing Costs Study Guide