IFRS: Intangible Assets (IAS 38)

Financial accounting & reporting

Course

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

VAT calculated on checkout

Product information

Overview

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.

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.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • AICPA Professional Development Staff