Edit question What are the types of property, plant, and equipment? How are these initially measured. What is considered when deciding whether to expense or capitalize an expenditure. What are the accounting procedures for subsequent expenditures and depreciation of an asset. What are the required disclosures for property, plant, and equipment? What are the various characteristics and types of intangible assets. Discuss accounting procedures for intangible assets including amortization, derecognition, and required disclosures. What are the categories of long-term operating assets tested for impairment. Discuss accounting procedures for impairments of assets with finite lives under U.S. GAAP. Compare and contrast accounting procedures for assets with finite lives to accounting procedures for assets with indefinite lives under U.S. GAAP and IFRS. What is goodwill. What are the accounting procedures for goodwill under U.S. GAAP versus IFRS. What are the required disclosures for impaired assets?