IMPORTANT INFORMATION:
This tutorial letter contains all the tutorial matter of all the learning units. Please
register on myUnisa, activate your myLife e-mail address and make sure that you
have regular access to the myUnisa module website, FAC3702-2021-S1/S2, as
well as your group website.
Note: This is an online module and therefore it is available on myUnisa.
However, in order to support you in your learning process, you will also
receive some study material in printed format.
, FAC3702/501/3/2021
2
, CONTENTS
INTRODUCTION ....................................................................................................................... iv
LECTURERS AND CONTACT DETAILS ................................................................................... iv
LEARNING UNIT 1 – PROPERTY, PLANT AND EQUIPMENT .................................................. 2
LEARNING UNIT 2 – INVESTMENT PROPERTY .................................................................... 45
LEARNING UNIT 3 – INTANGIBLE ASSETS ........................................................................... 74
LEARNING UNIT 4 – IMPAIRMENT OF ASSETS .................................................................. 107
LEARNING UNIT 5 – NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED
OPERATIONS ...................................................................................... 135
LEARNING UNIT 6 – THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES ...... 173
iii
, FAC3702/501
INTRODUCTION
Dear Student,
Attached please find the following learning units:
• Learning unit 1 – Property, plant and equipment (IAS 16)
• Learning unit 2 – Investment property (IAS 40)
• Learning unit 3 – Intangible assets (IAS 38)
• Learning unit 4 – Impairment of assets (IAS 36)
• Learning unit 5 – Non-current assets held for sale and discontinued operations (IFRS 5)
• Learning unit 6 – The effects of changes in foreign exchange rates (IAS 21)
LECTURERS AND CONTACT DETAILS
Please use only the following e-mail address for all communication with the lecturers:
Please use only the following telephone numbers for all communication with your lecturers:
Lecturers Office number Telephone number
Mrs M Evans AJH van der Walt 2-55 (012) 429 8606
Mr D Khumalo AJH van der Walt 2-43 (012) 429 4408
Mrs M Els AJH van der Walt 2-58 (012) 429 8766
iv
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