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IFRS: Intangible Assets (IAS 38)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course discusses the initial classification, recognition and measurement of intangible assets under IAS 38. It will also cover measurement and other issues subsequent to initial recognition.


  • Define an intangible asset, a research activity and a development activity
  • Determine the proper initial measurement for an intangible asset acquired through purchase or through internal development
  • Determine the subsequent measurement for an intangible asset and explain the proper year-end accounting and reporting activities for intangibles and research and development expenditures
  • Apply the six capitalization criteria for development expenditures
  • Explain the rules for amortization of intangible assets


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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1

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IBRACON promotion 20%
IFRS: Intangible Assets (IAS 38)
CPE On-Demand
Product# 159734
Availability:Online Access 1 Year
For registered users only
AICPA Member:$50.00
Your Price:$70.00
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