Certified Financial Manager (2026) - 1. Financial Accounting, Part 2: Inventory, Property, Plant and Equipment, and Intangible Assets
This course covers inventory, tangible assets, and intangible assets in the financial accounting section of the Certified Financial Manager exam. It addresses the accounting principles and calculation methods for each asset under Korean International Financial Reporting Standards (K-IFRS). It will help accounting professionals who hold an Accounting Manager certification and candidates preparing for the Certified Financial Manager exam strengthen their financial accounting skills.
Can account for inventory, property, plant and equipment, and intangible assets in accordance with K-IFRS.
Can accurately perform financial accounting calculations, including calculating depreciation and amortization expenses for each asset type.
Can solve asset-related questions in the financial accounting section of the Certified Financial Manager exam.
재경관리사 (2026) · 재무회계 Part.2
Master inventory, tangible, and intangible assets under K-IFRS with confidence.
A complete review of the core asset topics in financial accounting—from inventory valuation and the acquisition, depreciation, and disposal of tangible assets to the recognition and amortization of intangible assets.
ABOUT THIS COURSE
You’ll be able to work through K-IFRS asset accounting calculations on your own, building confidence in the Financial Accounting section of the Certified Financial Manager exam.
TOOLS
Tools Covered
Standards, subjects, and certification areas used in the course
Understand the K-IFRS approach to inventories, from their scope and valuation methods to year-end inventory counts and loss recognition.
4~8강
Acquisition, Depreciation, and Disposal of Property, Plant, and Equipment
You will be able to calculate, step by step, the accounting for acquisition cost, depreciation, revaluation, and disposal or derecognition.
9~10강
Recognition and Amortization of Intangible Assets
Clearly outlines the recognition criteria for intangible assets, how to determine their useful lives, and the standards for amortization and impairment loss treatment.
NOTICE
Notes Before Taking the Course
This course is specifically designed to cover the assets section of the financial accounting subject in the Certified Management Accountant qualification exam.
It is explained based on the Korean International Financial Reporting Standards (K-IFRS), and some content may change when the standards are revised.
Since the course includes calculations, we recommend pausing from time to time and working through the problems yourself as you watch.
The course was created based on the standards and forms in effect at the time of filming; standards or forms may have changed since then.
For individual questions that arise while studying, please use the course Q&A on Inflearn.
Recommended for these people
Who is this course right for?
Professionals working in corporate accounting, tax, cost accounting, and other finance-related areas.
An examinee preparing for the Certified Financial Manager exam after earning Accounting Management Level 1 and 2 certifications.
Professionals who want to systematically learn how assets are accounted for in financial accounting.
Need to know before starting?
Basic accounting knowledge at the level of Accounting Management Level 1.
Basic tax and accounting knowledge at the Level 2 Computerized Tax Accounting certification level.
Understanding the Fundamental Concepts of Financial Accounting and Journal Entries
![[Photoshop Revolution Broadcast] Photoshop Intermediate CompleteCourse Thumbnail](https://cdn.inflearn.com/public/courses/324136/course_cover/6bafe72e-0196-41d1-ad2c-b3bcbf583407/free_photoshop.png?w=420)
![[Photoshop Revolution Broadcast] Photoshop Basics CompleteCourse Thumbnail](https://cdn.inflearn.com/wp-content/uploads/photoshop002.jpg?w=420)
