IFRS: Intangible Assets (IAS 38)

Instructor: AICPA Professional Development Staff

Format

Course - Online

Level

Basic

Duration

1 hour

The purpose of this course is to familiarise you with the initial classification, recognition and measurement of intangible assets under IAS 38, Intangible Assets. It also covers subsequent measurement and other issues that arise after the initial recognition of the asset.

Learning outcomes

Learning outcomes: Upon completion of this course, you will be able to: Define an intangible asset, a research activity, and a development activity
Determine the appropriate measurement at initial recognition of an intangible asset acquired through purchase or through internal development
Determine the subsequent measurement of an intangible asset and explain how an entity should account for and report its intangible assets and research and development expenditures
Distinguish between research and development and apply the six criteria for capitalisation of development expenditures
Understand the role of amortisation of intangible assets with finite useful lives
Describe the disclosures required by IAS 38

£39.00 (CIMA members only)

£49.00

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Product information

Overview

Who should take this course?

Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
US-based subsidiaries of foreign parent corporations
US-based parent companies with international subsidiaries that have adopted IFRS
Public companies
Large private companies
Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study:	Accounting
Prerequisites:	Familiarity with financial reporting and accounting principles under IFRS
Programme level:	Basic
Duration:	1 hour
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

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