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.