IFRS: Intangible Assets (IAS 38)
Addresses requirements of IAS 38, Intangible Assets.
NASBA Field of Study
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.
- 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
- 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.
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