IFRS: Intangible Assets (IAS 38)(On-Demand) 2019
The purpose of this course is to familiarize 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.
- Identify an intangible asset.
- Identify which intangible assets may be recognized on the statement of financial position.
- Distinguish between research and development costs and apply the six criteria for capitalization of development expenditures.
- Determine the appropriate measurement of an intangible asset.
- Recall the rules for subsequent measurement of an intangible asset.
- Recognize the disclosures required by IAS 38.
- Definition of intangible assets.
- Assets excluded from the scope of IAS 38.
- Initial recognition and measurement of intangible assets.
- Research and development costs, including capitalization requirements.
- Subsequent measurement and other issues that arise after the initial recognition of the asset.
- Disclosure requirements.
CPE Field of Study
Who Should Attend
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Familiarity with financial reporting and accounting principles under IFRS.