On-Demand

1.5 CPE

IFRS: Intangible Assets (IAS 38)

On-Demand
1.5 CPE
Addresses requirements of IAS 38, Intangible Assets.

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.

CPE Credits Available

1.5 CPE
1.5
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Intended Audience

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

Provider

AICPA

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