Intangible assets
Associated Courses
Course Description
Our instructors, who are experts in IFRS, designed the professional materials according to the IAS 38 Intangible assets standard currently in force. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment. The material ends with a test questionnaire.
Course Structure
The eLearn introduces the following topics:
- Introduction
- Definitions: key characteristics of intangibles, recognition criteria
- Recognition: classification and initial recognition of internally generated and separately acquired intangible assets and intangibles acquired through business combinations
- Measurement: initial and subsequent measurement of internally generated and separately acquired intangible assets and intangibles acquired through business combinations; amortisation and impairment
- Disclosures
- Measurement:
-measurement of provisions
-discounting, reversal, how to account for reimbursements
Should Attend
This course is intended for professionals in financial and actuarial functions.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Final quiz will test your knowledge.
Key-Features
This course will enable you to:
- apply the definition of intangible assets
- distinguish different types of intangibles, such as internally generated, separately acquired and acquired through business combination
- understand initial measurement requirements of IAS 38 standard
- apply subsequent measurement methods for accounting intangible assets
- understand the concept of intangible assets with finite and indefinite useful lives
- define criteria for impairment
- review IAS 38 standard’s disclosure requirements
Course Structure
The eLearn introduces the following topics:
- Introduction
- Definitions: key characteristics of intangibles, recognition criteria
- Recognition: classification and initial recognition of internally generated and separately acquired intangible assets and intangibles acquired through business combinations
- Measurement: initial and subsequent measurement of internally generated and separately acquired intangible assets and intangibles acquired through business combinations; amortisation and impairment
- Disclosures
- Measurement:
-measurement of provisions
-discounting, reversal, how to account for reimbursements
Should Attend
This course is intended for professionals in financial and actuarial functions.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Final quiz will test your knowledge.
Key-Features
This course will enable you to:
- apply the definition of intangible assets
- distinguish different types of intangibles, such as internally generated, separately acquired and acquired through business combination
- understand initial measurement requirements of IAS 38 standard
- apply subsequent measurement methods for accounting intangible assets
- understand the concept of intangible assets with finite and indefinite useful lives
- define criteria for impairment
- review IAS 38 standard’s disclosure requirements
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