The Definition of Intangible Assets As Per IAS 38 1.5 Credits
Learning mode
Under standard ASC Topic 350 & IAS 38, intangible assets are defined as nonmonetary assets without a physical substance. As there is no physical existence for this kind of asset, the criteria to differentiate between the intangible assets and other expenses or goodwill is the most critical topic under both standards.
This webinar will focus on the criteria set by IAS 38, from paragraph 8 to paragraph 17. It simplifies the IAS 38 concepts by discussing practical cases that accountants commonly experience in day-to-day work. It helps the audience easily differentiate between intangible assets and other expenses or other kinds of assets by analyzing the two conditions of intangible assets.
Key topics:
| License details | Credits | Status |
|---|---|---|
| Accounting for Certified Public Accountants (CPA-US) | 1.5 CPE | Approved |
| CPA in Canada | 1.5 CPD | Eligible |
| Accounting & Auditing for Certified Management Accountants (CMA) | 1.5 CPE | Eligible |
| Accounting for Delaware Licensed Public Accountant (DE-LPA) | 1.5 CPE | Eligible |
| Association of Chartered Certified Accountants (ACCA) | 1.5 CPD | Eligible |
| Chartered Accountant - ICAEW | 1.5 CPD | Eligible |
| Accounting for Iowa Licensed Public Accountant (IA-LPA) | 1.5 CPE | Eligible |
| Accounting for Maine Licensed Public Accountant (ME-LPA) | 1.5 CPE | Eligible |
| Financial accounting for Certified Valuation Analyst (CVA) | 1.5 CPE | Eligible |
| Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) | 1.5 CPE | Eligible |
| Chartered Accountants - Ireland (CAI) | 1.5 CPD | Eligible |
| CPA - Ireland | 1.5 CPD | Eligible |
| Chartered Accountants - Scotland | 1.5 CPD | Eligible |
| License details | Credits | Status |
|---|---|---|
| Accounting for Certified Public Accountants (CPA-US) | 1.5 CPE | Approved |
| CPA in Canada | 1.5 CPD | Eligible |
| Accounting & Auditing for Certified Management Accountants (CMA) | 1.5 CPE | Eligible |
| Accounting for Delaware Licensed Public Accountant (DE-LPA) | 1.5 CPE | Eligible |
| Association of Chartered Certified Accountants (ACCA) | 1.5 CPD | Eligible |
| Chartered Accountant - ICAEW | 1.5 CPD | Eligible |
| Accounting for Iowa Licensed Public Accountant (IA-LPA) | 1.5 CPE | Eligible |
| Accounting for Maine Licensed Public Accountant (ME-LPA) | 1.5 CPE | Eligible |
| Financial accounting for Certified Valuation Analyst (CVA) | 1.5 CPE | Eligible |
| Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) | 1.5 CPE | Eligible |
| Chartered Accountants - Ireland (CAI) | 1.5 CPD | Eligible |
| CPA - Ireland | 1.5 CPD | Eligible |
| Chartered Accountants - Scotland | 1.5 CPD | Eligible |
| License details | Credits | Status |
|---|---|---|
| Accounting for Certified Public Accountants (CPA-US) | 1.5 CPE | Approved |
| CPA in Canada | 1.5 CPD | Eligible |
| Accounting & Auditing for Certified Management Accountants (CMA) | 1.5 CPE | Eligible |
| Accounting for Delaware Licensed Public Accountant (DE-LPA) | 1.5 CPE | Eligible |
| Association of Chartered Certified Accountants (ACCA) | 1.5 CPD | Eligible |
| Chartered Accountant - ICAEW | 1.5 CPD | Eligible |
| Accounting for Iowa Licensed Public Accountant (IA-LPA) | 1.5 CPE | Eligible |
| Accounting for Maine Licensed Public Accountant (ME-LPA) | 1.5 CPE | Eligible |
| Financial accounting for Certified Valuation Analyst (CVA) | 1.5 CPE | Eligible |
| Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) | 1.5 CPE | Eligible |
| Chartered Accountants - Ireland (CAI) | 1.5 CPD | Eligible |
| CPA - Ireland | 1.5 CPD | Eligible |
| Chartered Accountants - Scotland | 1.5 CPD | Eligible |
Credits
Course Level
Instructional Method
Pre-requisites
Advance Preparation
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Moataz has over 15 years of accounting, budgeting, auditing, consolidated financials, IFRS, US GAAP, and other aspects of the financial field.
Moataz began his career as an external auditor for a member firm of an international association providing audit & assurance services worldwide, working with various clients in the education, investment, automotive, constrictions, oil, and manufacturing sectors in the State of Kuwait.
Since 2013, Moataz has held executive positions in Kuwaiti stockbrokers' companies and investment groups.
Moataz gained his experience from solving day-to-day work problems, helping entities implement proper accounting systems; thus, he can support the theoretical topics with practical cases, allowing the audience to realize the maximum benefit from attending his courses.
Moataz holds a bachelor's degree in Accounting from Alexandria University, Egypt, certified in IFRS from the Association of Chartered Certified Accountants, London, UK. Also, he is a Certified Public Accountant (CPA) licensed in North Dakota, USA.
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After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
SA
A very informative topic which gives detailed bifurcation of Intangible Assets.
AA
Well done.... Thank you,
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