CPE Self-Study

IFRS: Intangible Assets (IAS 38)

Publisher: AICPA
  • $50.00-$70.00
    IFRS: Intangible Assets (IAS 38) Availability : Online Access Product #: 159734
    AICPA Member: $50.00
    Non-Member: $70.00
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AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with the initial classification, recognition and measurement of intangible assets under IAS 38, Intangible Assets. It also covers subsequent measurement and other issues that arise after the initial recognition of the asset.

Learning Objectives

Upon completion of this course, you will be able to:

  • Define an intangible asset, a research activity, and a development activity
  • Determine the appropriate measurement at initial recognition of an intangible asset acquired through purchase or through internal development
  • Determine the subsequent measurement of an intangible asset and explain how an entity should account for and report its intangible assets and research and development expenditures
  • Distinguish between research and development and apply the six criteria for capitalization of development expenditures
  • Understand the role of amortization of intangible assets with finite useful lives
  • Describe the disclosures required by IAS 38

Prerequisite: None

Advance Preparation: None

System Requirements

About the Publisher


About the AICPA
The American Institute of CPAs (AICPA) is the world's largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.