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