Course Code: famgtc
Duration: 14 hours
Prerequisites:
  • An understanding of basic accounting principles
  • Experience with financial reporting or asset tracking
  • Familiarity with IFRS or local accounting standards

Audience

  • Accountants
  • Finance professionals
  • Auditors and internal control personnel
Overview:

Fixed Assets Management is a core component of financial and operational oversight in organizations.

This instructor-led, live training (online or onsite) is aimed at intermediate-level finance and accounting professionals who wish to effectively manage, value, and audit fixed assets in compliance with accounting standards and regulations.

By the end of this training, participants will be able to:

  • Understand the life cycle and classification of fixed assets.
  • Apply local and international accounting standards in asset valuation and depreciation.
  • Manage fixed assets with proper controls, tools, and procedures.
  • Comply with legal and tax frameworks relevant to asset management and reporting.

Format of the Course

  • Interactive lecture and discussion.
  • Lots of exercises and practice.
  • Hands-on implementation in a live-lab environment.

Course Customization Options

  • To request a customized training for this course, please contact us to arrange.
Course Outline:

Introduction to Fixed Assets

  • Concept and classification of fixed assets
  • Importance in financial and operational management
  • Accounting standards applicable in Ecuador (IFRS – Section 17 / IAS 16)
  • Life cycle of a fixed asset

Registration and Control of Fixed Assets

  • Policies for asset acquisition and capitalization
  • Assignment and labeling
  • Management tools and software
  • Role of the physical inventory

Valuation and Depreciation

  • Depreciation methods (straight-line, units of production, etc.)
  • Revaluation and impairment of assets
  • Practical depreciation calculations
  • Accounting and tax treatment

Legal Framework and Auditing

  • SRI regulations related to fixed assets
  • Internal control and asset auditing
  • Supporting documentation and records management
  • Common findings in audits

Disposal, Sale, and Final Handling

  • Procedures for asset retirement
  • Sale, donation, or dismantling
  • Tax and accounting aspects
  • Closing reports and reconciliations

Practical Cases and Local Application (Guayaquil)

  • Common issues in institutions in Guayaquil
  • Case studies from public and private companies
  • Inventory simulation and asset control
  • Best practices in the region

Summary and Next Steps

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