Intangible Assets: IAS 38
Description
Even though you can’t see or touch intangible assets, they really do exist! This CPE-eligible eLearning course will explore the basic accounting requirements of intangible assets as governed by IFRS under IAS 38, and by the end of this course, you’ll see that intangibles do exist! This course will cover the initial recognition and measurement requirements for intangible assets as well as subsequent measurement considerations, including the requirements for internally generated intangible assets.
Learning Objective(s): By the end of this course, you should be able to:
- Identify the accounting requirements to separately recognize acquired intangible assets (both in a business combination and outside of a business combination)
- Recall the subsequent measurement accounting requirements for acquired intangible assets
- Recall the accounting requirements for internally generated intangible assets
Additional Information
| Last Updated | 04/01/2026 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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