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Description

Fixed Assets: Qualifying Complex Cases, Accounting Treatment and Tax Impact

Resolve the situations that fall outside the standard case and measure the gap between accounting and tax treatment

  • 0.43 days — 3 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

Internally developed software, an acquired business goodwill, a property complex to be split between land and buildings, or an asset funded by a grant: these files come up every year and each one is decided in isolation. The accounting treatment adopted does not always match the applicable tax rule, and the difference is neither identified nor documented.

Three hours devoted to the cases that resist easy answers, covering both intangible and tangible assets. Each situation is addressed from two angles: the accounting entry first, then the tax consequence. This workshop complements the session on the routine asset cycle by focusing on judgement calls.

Learning objectives

  • Determine whether internal development expenditure is an expense or an asset
  • Account for business goodwill and monitor its impairment
  • Split a property complex between land and buildings
  • Account for capital grants received
  • Identify differences between accounting treatment and tax treatment

What makes this programme different

Each case is examined first from the accounting angle and then from the tax angle
Files brought by participants feed directly into the judgement calls
A summary sheet is built in session for each type of complex case

Programme

1Intangibles That Are Difficult to Qualify

Deciding between expense and asset

  • Handling research and development costs
  • Accounting for internally generated software
  • Addressing business goodwill and brands
  • Monitoring impairment of intangible assets

2Tangible Assets and Specific Transactions

Rebuilding the initial carrying amount

  • Splitting a property complex between land and buildings
  • Treating exchanges and contributions in kind
  • Accounting for capital grants
  • Monitoring assets temporarily taken out of service

3Accounting and Tax Differences

Documenting differences before any review

  • Identifying useful lives and methods accepted for tax purposes
  • Handling accelerated and tax-driven depreciation adjustments
  • Identifying the related add-backs and deductions
  • Assembling the supporting file

Who is it for

Accountants and practice staff dealing with fixed asset files that fall outside routine cases.

Prerequisites

Practical experience of general accounting.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.