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Technical

IFRS: Intangible Assets (IAS 38) Logo aicpa

  $39.00 - 49.00 |   CPE: 1.5 |   AICPA |   Apr 2019 |   Accounting |   AICPA Store
Who Will Benefit
  • 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
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.

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

The self-study course addresses requirements of IAS 38, Intangible Assets, including the following:

  • 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

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Intermediate

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