Available Until:

5/12/2024

Registration Open:

onDemand

Time:

onDemand

Facility:

onDemand

Meeting Type:

CPEOnDemand

CPE Credit:

1.50

Field(s) Of Study:

Accounting (1.50)

Level of Knowledge:

Basic

Price:

Member: $39.00
Nonmember: $49.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

Understand how to account for intangible assets and impairments under international accounting standards.

Highlights

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.

Speaker(s)

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS