## Overview

Our free ACCA SBR Assets: Recognition, Measurement, and Impairment notes cover everything you need to know for this module. From property, plant and equipment (IAS 16) and borrowing costs (IAS 23) to intangible assets and R&D (IAS 38), and impairment of assets (IAS 36) and investment property (IAS 40), we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:

- [Reporting Framework, Ethics, and Judgement](./acca-sbr-reporting-framework-ethics-and-judgement)
- [Presentation and Performance Reporting](./acca-sbr-presentation-and-performance-reporting)
- [Assets: Recognition, Measurement, and Impairment](./acca-sbr-assets-recognition-measurement-and-impairment)
- [Revenue, Leases, Provisions, and Grants](./acca-sbr-revenue-leases-provisions-and-grants)
- [Income Taxes and Share-based Payment](./acca-sbr-income-taxes-and-share-based-payment)
- [Financial Instruments](./acca-sbr-financial-instruments)
- [Business Combinations and Group Reporting](./acca-sbr-business-combinations-and-group-reporting)
- [Foreign Currency, Hyperinflation, and Specialised Topics](./acca-sbr-foreign-currency-hyperinflation-and-specialised-topics)
- [Current Issues, Sustainability, and Analysis](./acca-sbr-current-issues-sustainability-and-analysis)

## 1. Property, plant and equipment (ias 16) and borrowing costs (ias 23)

- [Recognition, initial measurement, and components](./acca-sbr-property-plant-and-equipment-ias-16-and-borrowing-costs-ias-23-recognition-initial-measurement-and-components)
- [Depreciation, revaluation model, and derecognition](./acca-sbr-property-plant-and-equipment-ias-16-and-borrowing-costs-ias-23-depreciation-revaluation-model-and-derecognition)
- [Capitalisation and cessation of borrowing costs](./acca-sbr-property-plant-and-equipment-ias-16-and-borrowing-costs-ias-23-capitalisation-and-cessation-of-borrowing-costs)

## 2. Intangible assets and r&d (ias 38)

- [Research vs development and recognition criteria](./acca-sbr-intangible-assets-and-r-and-d-ias-38-research-vs-development-and-recognition-criteria)
- [Internally generated intangibles and goodwill](./acca-sbr-intangible-assets-and-r-and-d-ias-38-internally-generated-intangibles-and-goodwill)
- [Amortisation, useful lives, and disclosures](./acca-sbr-intangible-assets-and-r-and-d-ias-38-amortisation-useful-lives-and-disclosures)

## 3. Impairment of assets (ias 36) and investment property (ias 40)

- [Indicators, cgu, and recoverable amount](./acca-sbr-impairment-of-assets-ias-36-and-investment-property-ias-40-indicators-cgu-and-recoverable-amount)
- [Goodwill impairment and allocation](./acca-sbr-impairment-of-assets-ias-36-and-investment-property-ias-40-goodwill-impairment-and-allocation)
- [Investment property models and transfers](./acca-sbr-impairment-of-assets-ias-36-and-investment-property-ias-40-investment-property-models-and-transfers)


Free ACCA SBR Assets: Recognition, Measurement and Impairment Study Guide