Register Interest

Intangible assets

Associated Courses

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes

Competency

Core

Location

eLearn

Price

€30

Category:

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

Register Your Interest:

    I would like to receive more information about PwC’s Academy training.

    Funding Schemes Available

    Funding for Individuals

    Find out how you could get up to 70% of your course fees back.

    Funding for Corporates

    Discover our funding options for businesses and find out how you and your employees could benefit.