IFRS: Intangible Assets (IAS 38)(On-Demand) 2019

Description

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.

Learning Objectives
  • 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.
Major Topics
  • 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.
Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
1.5
Who Should Attend
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Prerequisites

Familiarity with financial reporting and accounting principles under IFRS.

Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1.5
Format
On-Demand

MEMBER


$ (% off)
$39.00

NON-MEMBER


$ (% off)
$49.00
Become A Member

Purchase This Program

IFRS: Intangible Assets (IAS 38)(On-Demand) 2019


Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×