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IAS 38 Intangible Assets

  • CPA/ABV
  • CFE
  • CPA (US)
  • CVA

Published: January, 2022

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  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description

Overview

  • Publicly accountable enterprices
    1 mins
  • Mixed asset measurement model under IFRS
    16 mins
  • What does IAS 38 apply to?
    24 mins
  • What is intangible assets
    42 mins
  • Acquisition as part of business combination
    52 mins
  • Measurement after recognition
    66 mins
  • Review of amortization period and amortization method
    75 mins

Course Description

IAS 38 sets out the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. Because IAS 38 sets out specified criteria that must be met, knowing the rules for recognizing an intangible asset is required. 

This Online Accounting CPE webinar provides you with detailed guidelines to help you meet this challenge, with a focus on knowing when to add an intangible asset and when not to, as well as initial and subsequent valuation methods.

Key topics covered in this online CPE webinar for CPAs:

  • Objective and scope of IAS 38.
  • Recognition and measurement of intangible assets.
  • Measurement after recognition of intangible assets.
  • The useful life of intangible assets.
  • Intangible assets with finite useful lives.
  • Intangible assets with indefinite useful lives.
  • Retirement and disposal of intangible assets.
  • Disclosure requirements.

Learning Objectives

  • To explain the characteristics of intangible assets.
  • To comprehend recognition and measurement rules.
  • To know how to apply rules for estimating useful life.
  • To identify accounting treatment for retirement and disposal of intangible assets.
  • To comprehend the disclosure requirements of IAS 38.

Recommended For

  • This online accounting CPE webinar is recommended for accounting and attestation practitioners at all levels in both public accounting and private industry

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Bookkeepers & Accountants & Tax Preparers
  • Certified Valuation Analysts
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Staff of Accounting Firm
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 2 CPE Credit for Certified Valuation Analyst (CVA)
  • 2 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
  • 2 CPE Credit for Certified Fraud Examiner (CFE)
  • 2 CPD Credit for Accredited in Business Valuation (ABV)

Presenter

About Presenter

Michel Morley

Founder Mike Morley

Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.

An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.

 “Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.

“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.

Faq

FAQs content

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