IAS 38 - intangible assets

Overview:

The following course looks at IAS 38, Intangible Assets. It defines what intangible assets are and how to set up the accounting treatment for these intangible assets.

Learning Outcomes:

On completion of this course, participants will have a greater understanding of:

  • The scope of IAS 38 and the intangible assets that it deals with
  • Definition of an intangible asset
  • Initial recognition of measurement in the financial statements
  • Subsequent measurement
  • Disclosures

Authored by: Jennifer Braithwaite

Jennifer has been delivering and developing IFRS and Audit based training courses for over six years with clients including the Brunei Investment Agency, National Bank of Greece, KPMG and PWC. Jennifer's previous role was as a tutor with the leading provider of ICAEW (ACA) exam training in the UK. In this role, Jennifer specialised in Financial Reporting (IFRS) and Auditing courses, becoming the company's IFRS technical expert for the Financial Accounting paper.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price (excludes VAT): £35.00